Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

PACTE SARL : revenue, balance sheet and financial ratios

PACTE SARL is a French company founded 20 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2). Based in AIX-EN-PROVENCE (13100), this company of category PME shows in 2023 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, PACTE SARL is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - PACTE SARL (SIREN 489721050)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 1 769 730 € 1 579 549 € 1 232 167 € 1 069 043 € 988 141 € 1 034 076 € 1 144 091 €
Net income -153 529 € 6 127 € 23 050 € 37 489 € 15 416 € 64 766 € 10 803 € 11 211 €
EBITDA N/C 22 458 € 25 727 € 50 381 € 19 767 € 70 566 € 16 293 € 4 575 €
Net margin N/C 0.3% 1.5% 3.0% 1.4% 6.6% 1.0% 1.0%

Revenue and income statement

In 2024, PACTE SARL records a net loss of 154 k€. This deficit will reduce equity on the balance sheet.

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

1 769 730 €

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

795 385 €

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

22 458 €

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

9 387 €

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

6 127 €

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

1.3%

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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 105%. This ratio is less favorable than the sector median (29.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 26%. This ratio is less favorable than the sector median (35.8%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.4 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.7 years) and warrants attention. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is less favorable than the sector median (4.2%) and warrants attention.

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

104.89%

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

25.69%

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

1.08%

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

11.39

Asset age ratio (2023) ?
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

42.9%

Solvency indicators evolution
PACTE SARL

Sector positioning

Debt ratio
299.77% 2024
Q1: 4.27%
Med: 29.89%
Q3: 87.54%
Watch

In 2024, the debt ratio of PACTE SARL (299.8%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.09% 2024
Q1: 15.04%
Med: 35.81%
Q3: 57.37%
Watch -17 pts over 3 years

In 2024, the financial autonomy of PACTE SARL (9.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
11.39 years 2023
Q1: 0.0 years
Med: 0.7 years
Q3: 2.87 years
Watch

In 2023, the repayment capacity of PACTE SARL (11.39) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.86. This ratio is less favorable than the sector median (2.3) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 9.2x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.8x).

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

1.86

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

9.23

Liquidity indicators evolution
PACTE SARL

Sector positioning

Liquidity ratio
1.29 2024
Q1: 1.54
Med: 2.32
Q3: 3.6
Watch -28 pts over 3 years

In 2024, the liquidity ratio of PACTE SARL (1.29) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
9.23x 2023
Q1: 0.0x
Med: 0.77x
Q3: 4.26x
Excellent

In 2023, the interest coverage of PACTE SARL (9.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 47 days of revenue, i.e. 0 € to permanently finance. Between 2020 and 2023, WCR improved by 25 days of revenue, 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

231 675 €

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

11 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

33 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

72 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

47 j

WCR and payment terms evolution
PACTE SARL

Positioning of PACTE SARL in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Similar companies (Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2))

Compare PACTE SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Top companies in Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Largest companies by revenue in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2):

Top companies in Bouches-du-Rhone

Largest companies by revenue in the department Bouches-du-Rhone:

Voir le classement complet du département Bouches-du-Rhone

Frequently asked questions about PACTE SARL

What is the revenue of PACTE SARL ?

The revenue of PACTE SARL in 2023 is 1.8 M€.

Is PACTE SARL profitable?

PACTE SARL recorded a net loss in 2024.

Where is the headquarters of PACTE SARL ?

The headquarters of PACTE SARL is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.

Where to find the tax return of PACTE SARL ?

The tax return of PACTE SARL 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 PACTE SARL operate?

PACTE SARL operates in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2) (NAF code 47.52A). See the 'Sector positioning' section above to compare the company with its competitors.