PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) : revenue, balance sheet and financial ratios

PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) is a French company founded 24 years ago, specialized in the sector Fabrication d'articles de sport. Based in LE TRAIT (76580), this company of category PME shows in 2022 a revenue of 2.3 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 - PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) (SIREN 441779840)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 289 801 € 1 512 827 € 682 657 € 846 385 € 777 670 € 828 190 € 941 473 €
Net income 185 074 € 192 756 € 111 965 € 56 322 € -24 586 € -9 661 € -31 421 € 13 018 € 40 593 €
EBITDA N/C N/C 143 566 € 69 718 € -23 066 € -30 988 € -28 620 € 20 168 € 60 875 €
Net margin N/C N/C 4.9% 3.7% -3.6% -1.1% -4.0% 1.6% 4.3%

Revenue and income statement

In 2024, PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) generates positive net income of 185 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 41 k€ -> 185 k€.

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

185 074 €

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

39.44%

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

35.016%

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

50.6%

Solvency indicators evolution
PALLINI APS (ATELIER PHYSIQUE ET SPORTIF)

Sector positioning

Debt ratio
39.44 2024
2022
2023
2024
Q1: 4.27
Med: 26.52
Q3: 75.52
Average +6 pts over 3 years

In 2024, the debt ratio of PALLINI APS (ATELIER PHYS... (39.44) 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
35.02% 2024
2022
2023
2024
Q1: 14.87%
Med: 39.17%
Q3: 61.1%
Average

In 2024, the financial autonomy of PALLINI APS (ATELIER PHYS... (35.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.59 years 2022
2022
Q1: 0.0 years
Med: 0.86 years
Q3: 3.18 years
Average

In 2022, the repayment capacity of PALLINI APS (ATELIER PHYS... (1.59) 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 126.92. 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

126.918

Liquidity indicators evolution
PALLINI APS (ATELIER PHYSIQUE ET SPORTIF)

Sector positioning

Liquidity ratio
126.92 2024
2022
2023
2024
Q1: 152.95
Med: 243.97
Q3: 491.18
Watch -6 pts over 3 years

In 2024, the liquidity ratio of PALLINI APS (ATELIER PHYS... (126.92) 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
1.07x 2022
2022
Q1: 0.0x
Med: 1.07x
Q3: 6.24x
Good

In 2022, the interest coverage of PALLINI APS (ATELIER PHYS... (1.1x) 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
PALLINI APS (ATELIER PHYSIQUE ET SPORTIF)

Positioning of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) in its sector

Comparison with sector Fabrication d'articles de sport

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) is estimated at 515 649 € (range 143 512€ - 1 053 611€). 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
101 transactions
143k€ 515k€ 1053k€
515 649 € Range: 143 512€ - 1 053 611€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
185 074 € × 2.8x = 515 649 €
Range: 143 513€ - 1 053 612€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 d'articles de sport)

Compare PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'articles de sport

Frequently asked questions about PALLINI APS (ATELIER PHYSIQUE ET SPORTIF)

What is the revenue of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) ?

The revenue of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) in 2022 is 2.3 M€.

Is PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) profitable?

Yes, PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) generated a net profit of 185 k€ in 2024.

Where is the headquarters of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) ?

The headquarters of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) is located in LE TRAIT (76580), in the department Seine-Maritime.

Where to find the tax return of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) ?

The tax return of PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) 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 PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) operate?

PALLINI APS (ATELIER PHYSIQUE ET SPORTIF) operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.