PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) : revenue, balance sheet and financial ratios

PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) is a French company founded 126 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 1.8 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 - PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) (SIREN 702041658)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 808 378 € 1 359 720 € 1 278 110 € 1 204 245 € 1 210 132 € 1 246 314 € 1 273 718 € 1 434 458 € 2 194 326 €
Net income 27 831 241 € 22 761 818 € 22 194 291 € 20 145 064 € 18 385 191 € 19 171 102 € 19 871 055 € 20 968 533 € 19 294 354 €
EBITDA -528 371 € -474 680 € -499 551 € -365 024 € -443 809 € -353 009 € -322 454 € -351 617 € -391 960 €
Net margin 1539.0% 1674.0% 1736.5% 1672.8% 1519.3% 1538.2% 1560.1% 1461.8% 879.3%

Revenue and income statement

In 2024, PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -2.4%). Vs 2023, growth of +33% (1.4 M€ -> 1.8 M€). After deducting consumption (0 €), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -528 k€, representing -29.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27.8 M€, i.e. 1539.0% of revenue. This profit can be retained or distributed to shareholders.

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

1 808 378 €

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

1 808 378 €

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

-528 371 €

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

-704 058 €

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

27 831 241 €

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

-29.2%

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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 1%. 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 98%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1537.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1.456%

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

97.949%

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

1537.165%

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

0.108

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

100.0%

Solvency indicators evolution
PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE)

Sector positioning

Debt ratio
1.46 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good

In 2024, the debt ratio of PARFININCO (PARTICIPATION... (1.46) 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
97.95% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of PARFININCO (PARTICIPATION... (98.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of PARFININCO (PARTICIPATION... (0.11) 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 217.19. 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

217.189

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

-68.499

Liquidity indicators evolution
PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE)

Sector positioning

Liquidity ratio
217.19 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -11 pts over 3 years

In 2024, the liquidity ratio of PARFININCO (PARTICIPATION... (217.19) 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
-68.5x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -16 pts over 3 years

In 2024, the interest coverage of PARFININCO (PARTICIPATION... (-68.5x) 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: 141 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The gap of 132 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-89 days): operations structurally generate cash. Over 2016-2024, WCR increased by +59%, 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

-448 858 €

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

141 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

9 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

-89 j

WCR and payment terms evolution
PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE)

Positioning of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) is estimated at 16 891 854 € (range 10 763 336€ - 83 902 074€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
10763k€ 16891k€ 83902k€
16 891 854 € Range: 10 763 336€ - 83 902 074€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 808 378 € × 0.59x
Estimation 1 064 722 €
662 392€ - 1 265 753€
Net Income Multiple 20%
27 831 241 € × 1.5x
Estimation 40 632 553 €
25 914 755€ - 207 856 556€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE)

What is the revenue of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) ?

The revenue of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) in 2024 is 1.8 M€.

Is PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) profitable?

Yes, PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) generated a net profit of 27.8 M€ in 2024.

Where is the headquarters of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) ?

The headquarters of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) is located in PARIS (75008), in the department Paris.

Where to find the tax return of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) ?

The tax return of PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) 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 PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) operate?

PARFININCO (PARTICIPATION FINANCIERE INDUSTRIELLE ET COMMERCIALE) operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.