SIREN : 348923525
PAGAM is a French company founded 37 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-JORIOZ (74410), this company of category PME shows in 2024 a revenue of 2.6 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 638 752 € | 2 468 021 € | 2 607 170 € | 1 646 954 € | 1 854 318 € | 3 640 411 € | 3 489 459 € | 3 623 997 € | 3 409 061 € |
| Net income | 181 785 € | 172 266 € | 159 420 € | 272 458 € | 163 467 € | 229 852 € | 179 102 € | 228 616 € | 279 282 € |
| EBITDA | 165 182 € | 113 498 € | 154 007 € | 562 506 € | 151 898 € | 65 008 € | 176 521 € | 276 892 € | 376 978 € |
| Net margin | 6.9% | 7.0% | 6.1% | 16.5% | 8.8% | 6.3% | 5.1% | 6.3% | 8.2% |
In 2024, PAGAM achieves revenue of 2.6 M€. Activity remains stable over the period (CAGR: -3.2%). Vs 2023: +7%. After deducting consumption (722 k€), gross margin stands at 1.9 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 165 k€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 6.9% of revenue. This profit can be retained or distributed to shareholders.
2 638 752 €
1 917 215 €
165 182 €
200 922 €
181 785 €
6.3%
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
25.447%
17.684%
5.465%
0.35
40.9%
In 2024, the debt ratio of PAGAM (25.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of PAGAM (17.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of PAGAM (0.35) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 164.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
164.759
0.179
In 2024, the liquidity ratio of PAGAM (164.76) 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.
In 2024, the interest coverage of PAGAM (0.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 549 k€ to permanently finance.
549 256 €
26 j
58 j
4 j
75 j
Based on 54 transactions of similar company sales
in 2024,
the value of PAGAM is estimated at
918 564 €
(range 391 426€ - 1 513 898€).
With an EBITDA of 165 182€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
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This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PAGAM with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of PAGAM in 2024 is 2.6 M€.
Yes, PAGAM generated a net profit of 182 k€ in 2024.
The headquarters of PAGAM is located in SAINT-JORIOZ (74410), in the department Haute-Savoie.
The tax return of PAGAM 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).
PAGAM operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.