SIREN : 987621208
PAGNON AND CIE is a French company founded 2 years ago, specialized in the sector Débits de boissons. Based in REPLONGES (01750), this company of category PME shows in 2024 a revenue of 74 k€. 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
| Indicator | 2024 |
|---|---|
| Revenue | 73 708 € |
| Net income | -5 184 € |
| EBITDA | 2 616 € |
| Net margin | -7.0% |
In 2024, PAGNON AND CIE achieves revenue of 74 k€. After deducting consumption (25 k€), gross margin stands at 49 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-7.0% of revenue), which will impact equity.
73 708 €
48 556 €
2 616 €
-1 977 €
-5 184 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at -2280%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-2279.565%
-4.087%
-1.948%
-66.419
80.9%
In 2024, the debt ratio of PAGNON AND CIE (-2279.57) 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.
In 2024, the financial autonomy of PAGNON AND CIE (-4.1%) 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 PAGNON AND CIE (-66.42) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 158.88. 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 118.3x. Operating income very largely covers interest expenses: high safety margin.
158.877
118.272
In 2024, the liquidity ratio of PAGNON AND CIE (158.88) 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.
In 2024, the interest coverage of PAGNON AND CIE (118.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 7 days of revenue, i.e. 1 k€ to permanently finance.
1 457 €
1 j
41 j
5 j
7 j
Based on 156 transactions of similar company sales in 2024, the value of PAGNON AND CIE is estimated at 34 715 € (range 23 479€ - 52 261€). With an EBITDA of 2 616€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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.
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This estimate is based on the analysis of 156 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 PAGNON AND CIE with other companies in the same sector:
The revenue of PAGNON AND CIE in 2024 is 74 k€.
PAGNON AND CIE recorded a net loss in 2024.
The headquarters of PAGNON AND CIE is located in REPLONGES (01750), in the department Ain.
The tax return of PAGNON AND CIE 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).
PAGNON AND CIE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.