PAMPELONNE ORGANISATION : revenue, balance sheet and financial ratios

PAMPELONNE ORGANISATION is a French company founded 26 years ago, specialized in the sector Autres activités liées au sport. Based in DECINES-CHARPIEU (69150), this company of category PME shows in 2024 a revenue of 7.0 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 - PAMPELONNE ORGANISATION (SIREN 424857779)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016 2015
Revenue 7 028 686 € 7 110 625 € 4 489 159 € 5 384 902 € 7 380 482 € 6 961 253 € 7 683 989 € 7 225 291 € 6 562 107 €
Net income -229 778 € -714 695 € 697 104 € 857 € 391 469 € 414 801 € 91 944 € -124 855 € 102 137 €
EBITDA 48 859 € -269 261 € 993 189 € 273 504 € 882 246 € 991 447 € 415 849 € 184 621 € 498 921 €
Net margin -3.3% -10.1% 15.5% 0.0% 5.3% 6.0% 1.2% -1.7% 1.6%

Revenue and income statement

In 2024, PAMPELONNE ORGANISATION achieves revenue of 7.0 M€. Revenue is growing positively over 9 years (CAGR: +0.8%). Slight decline of -1% vs 2023. After deducting consumption (2.4 M€), gross margin stands at 4.6 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 49 k€, representing 0.7% of revenue. Positive scissor effect: EBITDA margin improves by +4.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -230 k€ (-3.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 028 686 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 624 635 €

EBITDA (2024) ?
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

48 859 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

131 431 €

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

-229 778 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.7%

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. 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

106.828%

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

36.151%

Cash flow / Revenue (2024) ?
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

-7.086%

Repayment capacity (2024) ?
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

-2.726

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

17.6%

Solvency indicators evolution
PAMPELONNE ORGANISATION

Sector positioning

Debt ratio
106.83 2024
2021
2023
2024
Q1: 0.0
Med: 4.63
Q3: 69.04
Average +12 pts over 3 years

In 2024, the debt ratio of PAMPELONNE ORGANISATION (106.83) 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
36.15% 2024
2021
2023
2024
Q1: 0.0%
Med: 20.59%
Q3: 51.7%
Good -6 pts over 3 years

In 2024, the financial autonomy of PAMPELONNE ORGANISATION (36.1%) 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
-2.73 years 2024
2021
2023
2024
Q1: -0.43 years
Med: 0.0 years
Q3: 1.18 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of PAMPELONNE ORGANISATION (-2.73) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 320.38. 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 43.8x. Operating income very largely covers interest expenses: high safety margin.

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

320.385

Interest coverage (2024) ?
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

43.8

Liquidity indicators evolution
PAMPELONNE ORGANISATION

Sector positioning

Liquidity ratio
320.38 2024
2021
2023
2024
Q1: 89.44
Med: 180.84
Q3: 411.87
Good -10 pts over 3 years

In 2024, the liquidity ratio of PAMPELONNE ORGANISATION (320.38) 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.

Interest coverage
43.8x 2024
2021
2023
2024
Q1: -0.38x
Med: 0.0x
Q3: 0.91x
Excellent

In 2024, the interest coverage of PAMPELONNE ORGANISATION (43.8x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The company must finance 17 days of gap between collections and payments. Overall, WCR represents 99 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2015-2024, WCR increased by +5070%, requiring additional financing.

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

1 940 480 €

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

40 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

23 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 in days of revenue (2024) ?
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

99 j

WCR and payment terms evolution
PAMPELONNE ORGANISATION

Positioning of PAMPELONNE ORGANISATION in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of PAMPELONNE ORGANISATION is estimated at 1 776 809 € (range 896 683€ - 2 838 938€). With an EBITDA of 48 859€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.62x (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 2024
161 transactions
896k€ 1776k€ 2838k€
1 776 809 € Range: 896 683€ - 2 838 938€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
48 859 € × 4.7x
Estimation 229 281 €
126 759€ - 335 165€
Revenue Multiple 30%
7 028 686 € × 0.62x
Estimation 4 356 024 €
2 179 891€ - 7 011 895€
How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Autres activités liées au sport)

Compare PAMPELONNE ORGANISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about PAMPELONNE ORGANISATION

What is the revenue of PAMPELONNE ORGANISATION ?

The revenue of PAMPELONNE ORGANISATION in 2024 is 7.0 M€.

Is PAMPELONNE ORGANISATION profitable?

PAMPELONNE ORGANISATION recorded a net loss in 2024.

Where is the headquarters of PAMPELONNE ORGANISATION ?

The headquarters of PAMPELONNE ORGANISATION is located in DECINES-CHARPIEU (69150), in the department Rhone.

Where to find the tax return of PAMPELONNE ORGANISATION ?

The tax return of PAMPELONNE ORGANISATION 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 PAMPELONNE ORGANISATION operate?

PAMPELONNE ORGANISATION operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.