PASC-MIR : revenue, balance sheet and financial ratios

PASC-MIR is a French company founded 14 years ago, specialized in the sector Coiffure. Based in THOIRY (01710), this company of category PME shows in 2025 a revenue of 218 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PASC-MIR (SIREN 532164027)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 218 080 € 235 683 € 231 481 € 230 629 € 225 899 € 206 352 € 243 598 €
Net income -6 982 € -12 124 € -20 851 € 6 764 € 25 085 € -7 532 € 6 450 €
EBITDA -4 801 € -9 033 € -18 282 € 7 969 € 36 994 € 3 583 € 19 845 €
Net margin -3.2% -5.1% -9.0% 2.9% 11.1% -3.7% 2.6%

Revenue and income statement

In 2025, PASC-MIR achieves revenue of 218 k€. Activity remains stable over the period (CAGR: -1.8%). Slight decline of -7% vs 2024. After deducting consumption (30 k€), gross margin stands at 188 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -2.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7 k€ (-3.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

218 080 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

188 203 €

EBITDA (2025) ?
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

-4 801 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 932 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-6 982 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.2%

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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 823%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

822.787%

Financial autonomy (2025) ?
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

3.897%

Cash flow / Revenue (2025) ?
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

-2.86%

Repayment capacity (2025) ?
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

-2.518

Asset age ratio (2025) ?
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

4.6%

Solvency indicators evolution
PASC-MIR

Sector positioning

Debt ratio
822.79 2025
2023
2024
2025
Q1: 0.09
Med: 6.72
Q3: 37.49
Watch

In 2025, the debt ratio of PASC-MIR (822.79) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.9% 2025
2023
2024
2025
Q1: 2.38%
Med: 25.19%
Q3: 65.07%
Average -25 pts over 3 years

In 2025, the financial autonomy of PASC-MIR (3.9%) 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
-2.52 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.11 years
Q3: 1.53 years
Excellent

In 2025, the repayment capacity of PASC-MIR (-2.52) 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 113.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

113.145

Interest coverage (2025) ?
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

-19.6

Liquidity indicators evolution
PASC-MIR

Sector positioning

Liquidity ratio
113.14 2025
2023
2024
2025
Q1: 72.01
Med: 149.84
Q3: 288.4
Average -37 pts over 3 years

In 2025, the liquidity ratio of PASC-MIR (113.14) 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
-19.6x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.22x
Watch

In 2025, the interest coverage of PASC-MIR (-19.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 32 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 4 k€ to permanently finance.

Operating WCR (2025) ?
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

3 827 €

Customer credit (2025) ?
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 (2025) ?
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

32 j

Inventory turnover (2025) ?
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

32 j

WCR in days of revenue (2025) ?
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

6 j

WCR and payment terms evolution
PASC-MIR

Positioning of PASC-MIR in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 71 transactions of similar company sales in 2025, the value of PASC-MIR is estimated at 118 081 € (range 81 154€ - 171 607€). The price/revenue ratio is 0.54x (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 2025
71 tx
81k€ 118k€ 171k€
118 081 € Range: 81 154€ - 171 607€
NAF 5 année 2025

Valuation method used

Revenue Multiple
218 080 € × 0.54x = 118 082 €
Range: 81 154€ - 171 608€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Coiffure)

Compare PASC-MIR with other companies in the same sector:

Frequently asked questions about PASC-MIR

What is the revenue of PASC-MIR ?

The revenue of PASC-MIR in 2025 is 218 k€.

Is PASC-MIR profitable?

PASC-MIR recorded a net loss in 2025.

Where is the headquarters of PASC-MIR ?

The headquarters of PASC-MIR is located in THOIRY (01710), in the department Ain.

Where to find the tax return of PASC-MIR ?

The tax return of PASC-MIR 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 PASC-MIR operate?

PASC-MIR operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.