PAINS VIENNOISERIES DISTRIBUTION SERVICES : revenue, balance sheet and financial ratios

PAINS VIENNOISERIES DISTRIBUTION SERVICES is a French company founded 28 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in AULNAY-SOUS-BOIS (93600), this company of category PME shows in 2014 a revenue of 1 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PAINS VIENNOISERIES DISTRIBUTION SERVICES (SIREN 415148402)
Indicator 2015 2014 2013
Revenue N/C 1 188 € 4 828 €
Net income 299 € 2 047 € 1 599 €
EBITDA -31 023 € -18 083 € -22 662 €
Net margin N/C 172.3% 33.1%

Revenue and income statement

In 2015, PAINS VIENNOISERIES DISTRIBUTION SERVICES generates positive net income of 299 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2013-2015: 2 k€ -> 299 €.

EBITDA (2015) ?
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

-31 023 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 823 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

299 €

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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 21%. 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 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 237.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.956%

Financial autonomy (2015) ?
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

44.61%

Repayment capacity (2015) ?
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

237.12

Solvency indicators evolution
PAINS VIENNOISERIES DISTRIBUTION SERVICES

Sector positioning

Debt ratio
20.96 2015
2013
2014
2015
Q1: 20.74
Med: 58.48
Q3: 180.17
Good -14 pts over 3 years

In 2015, the debt ratio of PAINS VIENNOISERIES DISTR... (20.96) 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
44.61% 2015
2013
2014
2015
Q1: 15.99%
Med: 31.75%
Q3: 46.26%
Good -26 pts over 3 years

In 2015, the financial autonomy of PAINS VIENNOISERIES DISTR... (44.6%) 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
237.12 years 2015
2013
2014
2015
Q1: -0.1 years
Med: 1.26 years
Q3: 3.64 years
Watch

In 2015, the repayment capacity of PAINS VIENNOISERIES DISTR... (237.12) 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 36.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

36.75

Interest coverage (2015) ?
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

-44.735

Liquidity indicators evolution
PAINS VIENNOISERIES DISTRIBUTION SERVICES

Sector positioning

Liquidity ratio
36.75 2015
2013
2014
2015
Q1: 84.66
Med: 130.71
Q3: 176.99
Watch -21 pts over 3 years

In 2015, the liquidity ratio of PAINS VIENNOISERIES DISTR... (36.75) 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
-44.73x 2015
2013
2014
2015
Q1: -0.58x
Med: 3.67x
Q3: 11.22x
Average +23 pts over 3 years

In 2015, the interest coverage of PAINS VIENNOISERIES DISTR... (-44.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days.

Operating WCR (2015) ?
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 (2015) ?
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 (2015) ?
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

21 j

Inventory turnover (2015) ?
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
PAINS VIENNOISERIES DISTRIBUTION SERVICES

Positioning of PAINS VIENNOISERIES DISTRIBUTION SERVICES in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 1743 transactions of similar company sales (all years), the value of PAINS VIENNOISERIES DISTRIBUTION SERVICES is estimated at 2 530 € (range 1 206€ - 4 270€). 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 2015
1743 transactions
1k€ 2k€ 4k€
2 530 € Range: 1 206€ - 4 270€
NAF 5 all-time

Valuation method used

Net Income Multiple
299 € × 8.5x = 2 531 €
Range: 1 206€ - 4 270€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1743 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 PAINS VIENNOISERIES DISTRIBUTION SERVICES 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 PAINS VIENNOISERIES DISTRIBUTION SERVICES

What is the revenue of PAINS VIENNOISERIES DISTRIBUTION SERVICES ?

The revenue of PAINS VIENNOISERIES DISTRIBUTION SERVICES in 2014 is 1 k€.

Is PAINS VIENNOISERIES DISTRIBUTION SERVICES profitable?

Yes, PAINS VIENNOISERIES DISTRIBUTION SERVICES generated a net profit of 299€ in 2015.

Where is the headquarters of PAINS VIENNOISERIES DISTRIBUTION SERVICES ?

The headquarters of PAINS VIENNOISERIES DISTRIBUTION SERVICES is located in AULNAY-SOUS-BOIS (93600), in the department Seine-Saint-Denis.

Where to find the tax return of PAINS VIENNOISERIES DISTRIBUTION SERVICES ?

The tax return of PAINS VIENNOISERIES DISTRIBUTION SERVICES 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 PAINS VIENNOISERIES DISTRIBUTION SERVICES operate?

PAINS VIENNOISERIES DISTRIBUTION SERVICES 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.