PASSES CROISEES : revenue, balance sheet and financial ratios

PASSES CROISEES is a French company founded 33 years ago, specialized in the sector Débits de boissons. Based in PARIS (75006), this company of category PME shows in 2022 a revenue of 730 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 - PASSES CROISEES (SIREN 388807331)
Indicator 2023 2022 2018 2017 2016
Revenue N/C 729 790 € 624 478 € 627 070 € 565 684 €
Net income 956 090 € 99 382 € -8 624 € 13 388 € -46 548 €
EBITDA N/C 185 607 € 45 729 € 84 329 € 12 906 €
Net margin N/C 13.6% -1.4% 2.1% -8.2%

Revenue and income statement

In 2023, PASSES CROISEES generates positive net income of 956 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

956 090 €

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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 11%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.386%

Financial autonomy (2023) ?
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

84.163%

Asset age ratio (2023) ?
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

14.2%

Solvency indicators evolution
PASSES CROISEES

Sector positioning

Debt ratio
11.39 2023
2018
2022
2023
Q1: 0.55
Med: 35.51
Q3: 140.89
Good -26 pts over 3 years

In 2023, the debt ratio of PASSES CROISEES (11.39) 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
84.16% 2023
2018
2022
2023
Q1: 6.1%
Med: 28.02%
Q3: 53.5%
Excellent +18 pts over 3 years

In 2023, the financial autonomy of PASSES CROISEES (84.2%) 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
1.37 years 2022
2018
2022
Q1: -0.0 years
Med: 0.59 years
Q3: 3.47 years
Average -18 pts over 2 years

In 2022, the repayment capacity of PASSES CROISEES (1.37) 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 1187.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1187.338

Liquidity indicators evolution
PASSES CROISEES

Sector positioning

Liquidity ratio
1187.34 2023
2018
2022
2023
Q1: 61.98
Med: 138.84
Q3: 273.03
Excellent

In 2023, the liquidity ratio of PASSES CROISEES (1187.34) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.24x 2022
2018
2022
Q1: 0.0x
Med: 0.28x
Q3: 3.77x
Good -11 pts over 2 years

In 2022, the interest coverage of PASSES CROISEES (2.2x) 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) and payment terms

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

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
PASSES CROISEES

Positioning of PASSES CROISEES in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 123 transactions of similar company sales in 2023, the value of PASSES CROISEES is estimated at 7 916 325 € (range 3 246 526€ - 13 969 796€). 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.

Estimated enterprise value 2023
123 transactions
3246k€ 7916k€ 13969k€
7 916 325 € Range: 3 246 526€ - 13 969 796€
NAF 5 année 2023

Valuation method used

Net Income Multiple
956 090 € × 8.3x = 7 916 326 €
Range: 3 246 526€ - 13 969 796€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 123 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 (Débits de boissons)

Compare PASSES CROISEES with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about PASSES CROISEES

What is the revenue of PASSES CROISEES ?

The revenue of PASSES CROISEES in 2022 is 730 k€.

Is PASSES CROISEES profitable?

Yes, PASSES CROISEES generated a net profit of 956 k€ in 2023.

Where is the headquarters of PASSES CROISEES ?

The headquarters of PASSES CROISEES is located in PARIS (75006), in the department Paris.

Where to find the tax return of PASSES CROISEES ?

The tax return of PASSES CROISEES 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 PASSES CROISEES operate?

PASSES CROISEES operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.