SIREN : 330430752
PASNAT is a French company founded 41 years ago, specialized in the sector Hypermarchés. Based in LONGWY (54400), this company of category PME shows in 2024 a revenue of 16.7 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 16 665 827 € | 16 476 971 € | 15 270 172 € | 14 361 322 € | 15 072 427 € | 12 220 991 € | 13 424 665 € | 17 757 144 € | 18 492 297 € |
| Net income | 18 845 € | 9 217 € | 11 991 € | -64 409 € | 1 026 839 € | -1 021 601 € | -352 981 € | 47 735 € | 315 625 € |
| EBITDA | 235 384 € | 173 767 € | 212 678 € | -105 200 € | 59 454 € | -739 780 € | -254 526 € | 143 052 € | 540 167 € |
| Net margin | 0.1% | 0.1% | 0.1% | -0.4% | 6.8% | -8.4% | -2.6% | 0.3% | 1.7% |
In 2024, PASNAT achieves revenue of 16.7 M€. Activity remains stable over the period (CAGR: -1.3%). Vs 2023: +1%. After deducting consumption (13.0 M€), gross margin stands at 3.6 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 235 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
16 665 827 €
3 626 305 €
235 384 €
5 474 €
18 845 €
1.4%
The debt ratio (= Financial debt / Equity x 100) stands at 293%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
293.397%
16.032%
1.49%
7.494
57.1%
In 2024, the debt ratio of PASNAT (293.40) 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.
In 2024, the financial autonomy of PASNAT (16.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of PASNAT (7.49) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 143.87. 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 8.9x. Operating income very largely covers interest expenses: high safety margin.
143.867
8.891
In 2024, the liquidity ratio of PASNAT (143.87) 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.
In 2024, the interest coverage of PASNAT (8.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.
1 380 097 €
2 j
25 j
27 j
30 j
Based on 551 transactions of similar company sales in 2024, the value of PASNAT is estimated at 1 727 922 € (range 828 838€ - 3 345 962€). With an EBITDA of 235 384€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (conservative valuation). 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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PASNAT with other companies in the same sector:
The revenue of PASNAT in 2024 is 16.7 M€.
Yes, PASNAT generated a net profit of 19 k€ in 2024.
The headquarters of PASNAT is located in LONGWY (54400), in the department Meurthe-et-Moselle.
The tax return of PASNAT 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).
PASNAT operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.