Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2023-06-27 (2 years)Status: ActiveBusiness sector: Gestion de fondsLocation: BESANCON (25000), Doubs
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PASN : revenue, balance sheet and financial ratios
PASN is a French company
founded 2 years ago,
specialized in the sector Gestion de fonds.
Based in BESANCON (25000),
this company of category PME
shows in 2024 a net income positive of 177 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, PASN generates positive net income of 177 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
177 332 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 256%. 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 20%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
256.337%
Financial autonomy (2024)
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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
20.203%
Solvency indicators evolution PASN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Debt ratio
1103.228
256.337
Financial autonomy
5.586
20.203
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
256.342024
2023
2024
Q1: 0.0
Med: 8.28
Q3: 92.71
Average
In 2024, the debt ratio of PASN (256.34) 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
20.2%2024
2023
2024
Q1: 4.63%
Med: 48.43%
Q3: 87.31%
Average+9 pts over 2 years
In 2024, the financial autonomy of PASN (20.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 32.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
32.982
Liquidity indicators evolution PASN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
Liquidity ratio
15.645
32.982
Interest coverage
None
None
Sector positioning
Liquidity ratio
32.982024
2023
2024
Q1: 100.71
Med: 472.45
Q3: 3122.85
Average
In 2024, the liquidity ratio of PASN (32.98) 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.
Positioning of PASN in its sector
Comparison with sector Gestion de fonds
Valuation estimate
Based on 62 transactions of similar company sales
in 2024,
the value of PASN is estimated at
1 310 706 €
(range 372 143€ - 2 596 648€).
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 value2024
62 tx
372k€1310k€2596k€
1 310 706 €Range: 372 143€ - 2 596 648€
NAF 5 année 2024
Valuation method used
Net Income Multiple
177 332 €
×
7.4x
=1 310 706 €
Range: 372 144€ - 2 596 649€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 62 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 (Gestion de fonds)
Compare PASN with other companies in the same sector:
The revenue of PASN is not publicly disclosed (confidential accounts filed with INPI).
Is PASN profitable?
Yes, PASN generated a net profit of 177 k€ in 2024.
Where is the headquarters of PASN ?
The headquarters of PASN is located in BESANCON (25000), in the department Doubs.
Where to find the tax return of PASN ?
The tax return of PASN 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 PASN operate?
PASN operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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