Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2016-02-23 (10 years)Status: ActiveBusiness sector: Commerce de voitures et de véhicules automobiles légersLocation: SAUMUR (49400), Maine-et-Loire
PASSIANT : revenue, balance sheet and financial ratios
PASSIANT is a French company
founded 10 years ago,
specialized in the sector Commerce de voitures et de véhicules automobiles légers.
Based in SAUMUR (49400),
this company of category PME
shows in 2023 a revenue of 838 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, PASSIANT generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 30 k€ -> 14 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
14 455 €
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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 135%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. 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
134.6%
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
37.058%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Debt ratio
419.087
293.617
197.25
196.242
162.968
134.6
Financial autonomy
15.006
22.227
28.637
28.651
32.252
37.058
Repayment capacity
8.765
7.711
10.146
None
22.922
None
Cash flow / Revenue
2.349%
2.652%
2.148%
None%
1.011%
None%
Sector positioning
Debt ratio
134.62024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average
In 2024, the debt ratio of PASSIANT (134.60) 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
37.06%2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good+13 pts over 3 years
In 2024, the financial autonomy of PASSIANT (37.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
22.92 years2023
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average
In 2023, the repayment capacity of PASSIANT (22.92) 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 647.93. 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
647.933
Liquidity indicators evolution PASSIANT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
Liquidity ratio
372.515
654.943
563.811
552.223
542.912
647.933
Interest coverage
8.294
9.021
11.447
None
31.833
None
Sector positioning
Liquidity ratio
647.932024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Excellent
In 2024, the liquidity ratio of PASSIANT (647.93) 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
31.83x2023
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.92x
Excellent
In 2023, the interest coverage of PASSIANT (31.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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)
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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)
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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 PASSIANT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Operating WCR
203 429 €
159 838 €
217 770 €
0 €
208 352 €
0 €
Inventory turnover (days)
63
62
73
0
70
0
Customer payment term (days)
24
6
15
0
23
0
Supplier payment term (days)
13
3
5
0
14
0
Positioning of PASSIANT in its sector
Comparison with sector Commerce de voitures et de véhicules automobiles légers
Valuation estimate
Based on 148 transactions of similar company sales
in 2024,
the value of PASSIANT is estimated at
37 710 €
(range 20 344€ - 119 762€).
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 value2024
148 transactions
20k€37k€119k€
37 710 €Range: 20 344€ - 119 762€
NAF 5 année 2024
Valuation method used
Net Income Multiple
14 455 €
×
2.6x
=37 710 €
Range: 20 344€ - 119 762€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)
Compare PASSIANT with other companies in the same sector:
Yes, PASSIANT generated a net profit of 14 k€ in 2024.
Where is the headquarters of PASSIANT ?
The headquarters of PASSIANT is located in SAUMUR (49400), in the department Maine-et-Loire.
Where to find the tax return of PASSIANT ?
The tax return of PASSIANT 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 PASSIANT operate?
PASSIANT operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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