PACA COMBUSTIBLES : revenue, balance sheet and financial ratios

PACA COMBUSTIBLES is a French company founded 25 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in LES PENNES-MIRABEAU (13170), this company of category PME shows in 2025 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PACA COMBUSTIBLES (SIREN 434132502)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue 1 847 513 € 2 066 029 € 2 635 011 € 2 065 487 € 2 812 665 € 3 284 444 € 2 878 237 € 2 556 427 €
Net income 37 156 € 41 054 € 51 087 € 56 580 € 91 518 € 50 630 € 27 146 € 35 278 €
EBITDA -35 981 € 4 989 € 44 904 € 52 593 € 100 383 € 22 005 € 93 496 € 46 724 €
Net margin 2.0% 2.0% 1.9% 2.7% 3.3% 1.5% 0.9% 1.4%

Revenue and income statement

In 2025, PACA COMBUSTIBLES achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -4.0%). Significant drop of -11% vs 2024. After deducting consumption (1.6 M€), gross margin stands at 232 k€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -1.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -821%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 847 513 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

232 041 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-35 981 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-37 843 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 156 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 29%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.691%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

64.169%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.055%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-179.753

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

15.5%

Solvency indicators evolution
PACA COMBUSTIBLES

Sector positioning

Debt ratio
28.69 2025
2023
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Average

In 2025, the debt ratio of PACA COMBUSTIBLES (28.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
64.17% 2025
2023
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Excellent

In 2025, the financial autonomy of PACA COMBUSTIBLES (64.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-179.75 years 2025
2023
2024
2025
Q1: 0.02 years
Med: 0.38 years
Q3: 2.6 years
Excellent -74 pts over 3 years

In 2025, the repayment capacity of PACA COMBUSTIBLES (-179.75) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 287.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

287.017

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-40.26

Liquidity indicators evolution
PACA COMBUSTIBLES

Sector positioning

Liquidity ratio
287.02 2025
2023
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Good

In 2025, the liquidity ratio of PACA COMBUSTIBLES (287.02) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-40.26x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.44x
Q3: 7.2x
Watch -64 pts over 3 years

In 2025, the interest coverage of PACA COMBUSTIBLES (-40.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 160 days of revenue, i.e. 820 k€ to permanently finance. Over 2017-2025, WCR increased by +96%, requiring additional financing.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

819 982 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

20 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

44 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

5 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

160 j

WCR and payment terms evolution
PACA COMBUSTIBLES

Positioning of PACA COMBUSTIBLES in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of PACA COMBUSTIBLES is estimated at 345 080 € (range 199 437€ - 654 529€). The price/revenue ratio is 0.26x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
199k€ 345k€ 654k€
345 080 € Range: 199 437€ - 654 529€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 847 513 € × 0.26x
Estimation 483 399 €
297 737€ - 955 733€
Net Income Multiple 20%
37 156 € × 3.7x
Estimation 137 604 €
51 989€ - 202 723€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerces de détail de charbons et combustibles)

Compare PACA COMBUSTIBLES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about PACA COMBUSTIBLES

What is the revenue of PACA COMBUSTIBLES ?

The revenue of PACA COMBUSTIBLES in 2025 is 1.8 M€.

Is PACA COMBUSTIBLES profitable?

Yes, PACA COMBUSTIBLES generated a net profit of 37 k€ in 2025.

Where is the headquarters of PACA COMBUSTIBLES ?

The headquarters of PACA COMBUSTIBLES is located in LES PENNES-MIRABEAU (13170), in the department Bouches-du-Rhone.

Where to find the tax return of PACA COMBUSTIBLES ?

The tax return of PACA COMBUSTIBLES is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does PACA COMBUSTIBLES operate?

PACA COMBUSTIBLES operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.