PAGLIANO FILS : revenue, balance sheet and financial ratios

PAGLIANO FILS is a French company founded 25 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINTE-TULLE (04220), this company of category PME shows in 2024 a revenue of 9.3 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 - PAGLIANO FILS (SIREN 437877806)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 9 266 553 € 6 271 677 € 2 157 913 € 1 401 601 € 500 531 € 451 522 € 429 891 € 449 786 €
Net income 226 554 € 69 228 € 194 659 € 177 373 € 224 308 € 32 648 € -19 381 € -4 259 € -13 479 €
EBITDA N/C 136 223 € 272 544 € 247 098 € 295 446 € 54 739 € -5 326 € 8 020 € 9 305 €
Net margin N/C 0.7% 3.1% 8.2% 16.0% 6.5% -4.3% -1.0% -3.0%

Revenue and income statement

In 2025, PAGLIANO FILS generates positive net income of 227 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

226 554 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 114%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

114.443%

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

13.329%

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

67.3%

Solvency indicators evolution
PAGLIANO FILS

Sector positioning

Debt ratio
114.44 2025
2023
2024
2025
Q1: 10.88
Med: 32.33
Q3: 73.84
Watch +25 pts over 3 years

In 2025, the debt ratio of PAGLIANO FILS (114.44) 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
13.33% 2025
2023
2024
2025
Q1: 28.2%
Med: 44.38%
Q3: 58.62%
Watch

In 2025, the financial autonomy of PAGLIANO FILS (13.3%) 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
2.51 years 2024
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average +21 pts over 2 years

In 2024, the repayment capacity of PAGLIANO FILS (2.51) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 118.69. 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

118.685

Liquidity indicators evolution
PAGLIANO FILS

Sector positioning

Liquidity ratio
118.69 2025
2023
2024
2025
Q1: 152.14
Med: 210.22
Q3: 308.83
Watch

In 2025, the liquidity ratio of PAGLIANO FILS (118.69) 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
2.21x 2024
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.74x
Good +14 pts over 2 years

In 2024, the interest coverage of PAGLIANO FILS (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PAGLIANO FILS

Positioning of PAGLIANO FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of PAGLIANO FILS is estimated at 796 435 € (range 222 176€ - 2 229 474€). 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.

Estimated enterprise value 2025
120 transactions
222k€ 796k€ 2229k€
796 435 € Range: 222 176€ - 2 229 474€
NAF 5 all-time

Valuation method used

Net Income Multiple
226 554 € × 3.5x = 796 435 €
Range: 222 177€ - 2 229 475€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare PAGLIANO FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about PAGLIANO FILS

What is the revenue of PAGLIANO FILS ?

The revenue of PAGLIANO FILS in 2024 is 9.3 M€.

Is PAGLIANO FILS profitable?

Yes, PAGLIANO FILS generated a net profit of 227 k€ in 2025.

Where is the headquarters of PAGLIANO FILS ?

The headquarters of PAGLIANO FILS is located in SAINTE-TULLE (04220), in the department Alpes-de-Haute-Provence.

Where to find the tax return of PAGLIANO FILS ?

The tax return of PAGLIANO FILS 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 PAGLIANO FILS operate?

PAGLIANO FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.