PAILHON ET FILS : revenue, balance sheet and financial ratios

PAILHON ET FILS is a French company founded 60 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BAGNOLS-SUR-CEZE (30200), this company of category PME shows in 2023 a revenue of 5.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - PAILHON ET FILS (SIREN 660201120)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 5 346 792 € 5 332 451 € 4 805 538 € 4 351 196 € 4 519 034 € 4 914 956 € 4 596 931 € 4 317 327 €
Net income 106 074 € 97 973 € 129 121 € 32 039 € -3 322 € 31 280 € -66 730 € -34 085 € -52 113 €
EBITDA N/C 219 367 € 216 799 € 70 842 € 64 107 € 62 157 € 50 281 € 24 460 € 4 554 €
Net margin N/C 1.8% 2.4% 0.7% -0.1% 0.7% -1.4% -0.7% -1.2%

Revenue and income statement

In 2024, PAILHON ET FILS generates positive net income of 106 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

106 074 €

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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 17%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.666%

Financial autonomy (2024) ?
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

45.638%

Asset age ratio (2024) ?
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

23.7%

Solvency indicators evolution
PAILHON ET FILS

Sector positioning

Debt ratio
16.67 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good +7 pts over 3 years

In 2024, the debt ratio of PAILHON ET FILS (16.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
45.64% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of PAILHON ET FILS (45.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.57 years 2023
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average +7 pts over 2 years

In 2023, the repayment capacity of PAILHON ET FILS (0.57) 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 171.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

171.761

Liquidity indicators evolution
PAILHON ET FILS

Sector positioning

Liquidity ratio
171.76 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -6 pts over 3 years

In 2024, the liquidity ratio of PAILHON ET FILS (171.76) 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.

Interest coverage
5.87x 2023
2022
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.92x
Good

In 2023, the interest coverage of PAILHON ET FILS (5.9x) 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
PAILHON ET FILS

Positioning of PAILHON ET FILS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of PAILHON ET FILS is estimated at 276 726 € (range 149 290€ - 878 842€). 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 2024
148 transactions
149k€ 276k€ 878k€
276 726 € Range: 149 290€ - 878 842€
NAF 5 année 2024

Valuation method used

Net Income Multiple
106 074 € × 2.6x = 276 727 €
Range: 149 291€ - 878 842€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare PAILHON ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about PAILHON ET FILS

What is the revenue of PAILHON ET FILS ?

The revenue of PAILHON ET FILS in 2023 is 5.3 M€.

Is PAILHON ET FILS profitable?

Yes, PAILHON ET FILS generated a net profit of 106 k€ in 2024.

Where is the headquarters of PAILHON ET FILS ?

The headquarters of PAILHON ET FILS is located in BAGNOLS-SUR-CEZE (30200), in the department Gard.

Where to find the tax return of PAILHON ET FILS ?

The tax return of PAILHON ET 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 PAILHON ET FILS operate?

PAILHON ET FILS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.