PASSERIEUX ET FILS : revenue, balance sheet and financial ratios

PASSERIEUX ET FILS is a French company founded 22 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in MONTIGNAC-LASCAUX (24290), this company of category PME shows in 2019 a revenue of 1.5 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 - PASSERIEUX ET FILS (SIREN 450664032)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 1 454 918 € 1 336 417 € 1 683 042 € N/C
Net income 28 469 € 13 235 € 124 195 € -58 520 € 3 204 € -2 136 € -243 623 € -42 € 28 216 €
EBITDA N/C N/C N/C N/C N/C 25 325 € -177 212 € 66 657 € N/C
Net margin N/C N/C N/C N/C N/C -0.1% -18.2% -0.0% N/C

Revenue and income statement

In 2024, PASSERIEUX ET FILS generates positive net income of 28 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 28 k€ -> 28 k€.

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

28 469 €

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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 128%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. 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

128.027%

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

24.782%

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

12.1%

Solvency indicators evolution
PASSERIEUX ET FILS

Sector positioning

Debt ratio
128.03 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Watch

In 2024, the debt ratio of PASSERIEUX ET FILS (128.03) 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
24.78% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Average

In 2024, the financial autonomy of PASSERIEUX ET FILS (24.8%) 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 180.04. 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

180.036

Liquidity indicators evolution
PASSERIEUX ET FILS

Sector positioning

Liquidity ratio
180.04 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Average -17 pts over 3 years

In 2024, the liquidity ratio of PASSERIEUX ET FILS (180.04) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
PASSERIEUX ET FILS

Positioning of PASSERIEUX ET FILS in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of PASSERIEUX ET FILS is estimated at 96 701 € (range 38 244€ - 220 496€). 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
51 tx
38k€ 96k€ 220k€
96 701 € Range: 38 244€ - 220 496€
NAF 5 année 2024

Valuation method used

Net Income Multiple
28 469 € × 3.4x = 96 702 €
Range: 38 245€ - 220 496€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Travaux de menuiserie métallique et serrurerie)

Compare PASSERIEUX ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about PASSERIEUX ET FILS

What is the revenue of PASSERIEUX ET FILS ?

The revenue of PASSERIEUX ET FILS in 2019 is 1.5 M€.

Is PASSERIEUX ET FILS profitable?

Yes, PASSERIEUX ET FILS generated a net profit of 28 k€ in 2024.

Where is the headquarters of PASSERIEUX ET FILS ?

The headquarters of PASSERIEUX ET FILS is located in MONTIGNAC-LASCAUX (24290), in the department Dordogne.

Where to find the tax return of PASSERIEUX ET FILS ?

The tax return of PASSERIEUX ET FILS 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 PASSERIEUX ET FILS operate?

PASSERIEUX ET FILS operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.