PACT AND PARTNERS INTERNATIONAL : revenue, balance sheet and financial ratios

PACT AND PARTNERS INTERNATIONAL is a French company founded 38 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 473 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PACT AND PARTNERS INTERNATIONAL (SIREN 342705886)
Indicator 2023 2020 2019 2018 2017 2016
Revenue 472 613 € 607 908 € 1 008 994 € 1 007 442 € 1 406 727 € 1 383 998 €
Net income -49 180 € -193 849 € 8 877 € -162 199 € 23 594 € 31 038 €
EBITDA -36 843 € -256 465 € -106 684 € -221 019 € 38 699 € 45 763 €
Net margin -10.4% -31.9% 0.9% -16.1% 1.7% 2.2%

Revenue and income statement

In 2023, PACT AND PARTNERS INTERNATIONAL achieves revenue of 473 k€. Revenue is declining over the period 2016-2023 (CAGR: -14.2%). Significant drop of -22% vs 2020. After deducting consumption (0 €), gross margin stands at 473 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -37 k€, representing -7.8% of revenue. Positive scissor effect: EBITDA margin improves by +34.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -49 k€ (-10.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

472 613 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

472 613 €

EBITDA (2023) ?
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

-36 843 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-50 230 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-49 180 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.8%

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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 -150%. 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 -25%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-149.55%

Financial autonomy (2023) ?
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

-25.174%

Cash flow / Revenue (2023) ?
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

-7.924%

Repayment capacity (2023) ?
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

-1.649

Solvency indicators evolution
PACT AND PARTNERS INTERNATIONAL

Sector positioning

Debt ratio
-149.55 2023
2019
2020
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Excellent -48 pts over 3 years

In 2023, the debt ratio of PACT AND PARTNERS INTERNA... (-149.55) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-25.17% 2023
2019
2020
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Average -14 pts over 3 years

In 2023, the financial autonomy of PACT AND PARTNERS INTERNA... (-25.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-1.65 years 2023
2019
2020
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent

In 2023, the repayment capacity of PACT AND PARTNERS INTERNA... (-1.65) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2023) ?
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

0.0

Interest coverage (2023) ?
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

-1.642

Liquidity indicators evolution
PACT AND PARTNERS INTERNATIONAL

Sector positioning

Liquidity ratio
0.0 2023
2019
2020
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Average

In 2023, the liquidity ratio of PACT AND PARTNERS INTERNA... (0.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-1.64x 2023
2019
2020
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of PACT AND PARTNERS INTERNA... (-1.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). WCR is negative (-64 days): operations structurally generate cash. Notable WCR improvement over the period (-107%), freeing up cash.

Operating WCR (2023) ?
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

-84 673 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

62 j

Inventory turnover (2023) ?
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

0 j

WCR in days of revenue (2023) ?
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

-64 j

WCR and payment terms evolution
PACT AND PARTNERS INTERNATIONAL

Positioning of PACT AND PARTNERS INTERNATIONAL in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of PACT AND PARTNERS INTERNATIONAL is estimated at 298 856 € (range 128 933€ - 468 377€). The price/revenue ratio is 0.63x (in line with sector norms). 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 2023
66 tx
128k€ 298k€ 468k€
298 856 € Range: 128 933€ - 468 377€
NAF 5 année 2023

Valuation method used

Revenue Multiple
472 613 € × 0.63x = 298 856 €
Range: 128 934€ - 468 377€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare PACT AND PARTNERS INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about PACT AND PARTNERS INTERNATIONAL

What is the revenue of PACT AND PARTNERS INTERNATIONAL ?

The revenue of PACT AND PARTNERS INTERNATIONAL in 2023 is 473 k€.

Is PACT AND PARTNERS INTERNATIONAL profitable?

PACT AND PARTNERS INTERNATIONAL recorded a net loss in 2023.

Where is the headquarters of PACT AND PARTNERS INTERNATIONAL ?

The headquarters of PACT AND PARTNERS INTERNATIONAL is located in PARIS (75008), in the department Paris.

Where to find the tax return of PACT AND PARTNERS INTERNATIONAL ?

The tax return of PACT AND PARTNERS INTERNATIONAL 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 PACT AND PARTNERS INTERNATIONAL operate?

PACT AND PARTNERS INTERNATIONAL operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.