PAIN ET PARTAGE MONTPELLIER : revenue, balance sheet and financial ratios

PAIN ET PARTAGE MONTPELLIER is a French company founded 11 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in FABREGUES (34690), this company of category PME shows in 2023 a revenue of 2.2 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 - PAIN ET PARTAGE MONTPELLIER (SIREN 803906973)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 2 209 124 € 1 957 001 € 1 663 140 € 844 857 € 1 002 762 € 670 243 € 583 970 €
Net income 36 271 € 42 241 € -20 171 € 61 831 € 89 544 € 38 860 € 15 938 €
EBITDA 135 722 € 101 782 € -18 339 € 92 029 € 121 305 € 64 666 € 45 138 €
Net margin 1.6% 2.2% -1.2% 7.3% 8.9% 5.8% 2.7%

Revenue and income statement

In 2023, PAIN ET PARTAGE MONTPELLIER achieves revenue of 2.2 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +24.8%. Vs 2022, growth of +13% (2.0 M€ -> 2.2 M€). After deducting consumption (746 k€), gross margin stands at 1.5 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 136 k€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

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

2 209 124 €

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

1 463 126 €

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

135 722 €

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

42 217 €

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

36 271 €

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

5.4%

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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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

80.081%

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

31.105%

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

4.18%

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

3.784

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

45.6%

Solvency indicators evolution
PAIN ET PARTAGE MONTPELLIER

Sector positioning

Debt ratio
80.08 2023
2021
2022
2023
Q1: 0.0
Med: 27.25
Q3: 105.48
Average -8 pts over 3 years

In 2023, the debt ratio of PAIN ET PARTAGE MONTPELLIER (80.08) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.11% 2023
2021
2022
2023
Q1: 9.48%
Med: 30.44%
Q3: 54.6%
Good +7 pts over 3 years

In 2023, the financial autonomy of PAIN ET PARTAGE MONTPELLIER (31.1%) 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
3.78 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 2.96 years
Watch +51 pts over 3 years

In 2023, the repayment capacity of PAIN ET PARTAGE MONTPELLIER (3.78) 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 127.80. 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 8.3x. Operating income very largely covers interest expenses: high safety margin.

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

127.802

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

8.309

Liquidity indicators evolution
PAIN ET PARTAGE MONTPELLIER

Sector positioning

Liquidity ratio
127.8 2023
2021
2022
2023
Q1: 97.39
Med: 142.37
Q3: 224.54
Average -6 pts over 3 years

In 2023, the liquidity ratio of PAIN ET PARTAGE MONTPELLIER (127.80) 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
8.31x 2023
2021
2022
2023
Q1: -0.03x
Med: 1.14x
Q3: 7.21x
Excellent +50 pts over 3 years

In 2023, the interest coverage of PAIN ET PARTAGE MONTPELLIER (8.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. Excellent situation: suppliers finance 64 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 71 days of revenue, i.e. 435 k€ to permanently finance. Over 2017-2023, WCR increased by +247%, requiring additional financing.

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

435 418 €

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

54 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

118 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

4 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

71 j

WCR and payment terms evolution
PAIN ET PARTAGE MONTPELLIER

Positioning of PAIN ET PARTAGE MONTPELLIER in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 131 transactions of similar company sales in 2023, the value of PAIN ET PARTAGE MONTPELLIER is estimated at 839 578 € (range 456 074€ - 1 382 042€). With an EBITDA of 135 722€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.51x (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.

Estimated enterprise value 2023
131 transactions
456k€ 839k€ 1382k€
839 578 € Range: 456 074€ - 1 382 042€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
135 722 € × 6.3x
Estimation 860 776 €
474 341€ - 1 583 644€
Revenue Multiple 30%
2 209 124 € × 0.51x
Estimation 1 135 302 €
628 968€ - 1 610 188€
Net Income Multiple 20%
36 271 € × 9.5x
Estimation 343 001 €
151 066€ - 535 823€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare PAIN ET PARTAGE MONTPELLIER with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about PAIN ET PARTAGE MONTPELLIER

What is the revenue of PAIN ET PARTAGE MONTPELLIER ?

The revenue of PAIN ET PARTAGE MONTPELLIER in 2023 is 2.2 M€.

Is PAIN ET PARTAGE MONTPELLIER profitable?

Yes, PAIN ET PARTAGE MONTPELLIER generated a net profit of 36 k€ in 2023.

Where is the headquarters of PAIN ET PARTAGE MONTPELLIER ?

The headquarters of PAIN ET PARTAGE MONTPELLIER is located in FABREGUES (34690), in the department Herault.

Where to find the tax return of PAIN ET PARTAGE MONTPELLIER ?

The tax return of PAIN ET PARTAGE MONTPELLIER 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 PAIN ET PARTAGE MONTPELLIER operate?

PAIN ET PARTAGE MONTPELLIER operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.