PAU'CARL : revenue, balance sheet and financial ratios

PAU'CARL is a French company founded 17 years ago, specialized in the sector Restauration collective sous contrat. Based in AJACCIO (20090), this company of category PME shows in 2017 a revenue of 126 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 - PAU'CARL (SIREN 505378984)
Indicator 2017 2016
Revenue 125 500 € 150 000 €
Net income -797 € -2 524 €
EBITDA -8 049 € 1 746 €
Net margin -0.6% -1.7%

Revenue and income statement

En 2017, PAU'CARL alcanza unos ingresos de 126 k€. Caída significativa de -16% vs 2016. Tras deducir el consumo (0 €), el margen bruto se sitúa en 126 k€, es decir, una tasa del 100%. El EBITDA alcanza -8 k€, representando el -6.4% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-16%), el EBITDA varía en -561%, reduciendo el margen en 7.6 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -797 € (-0.6% de los ingresos).

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

125 500 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

125 500 €

EBITDA (2017) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-8 049 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 321 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-797 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 35%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 68%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.619%

Financial autonomy (2017) ?
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

68.111%

Cash flow / Revenue (2017) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-20.981%

Repayment capacity (2017) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-3.41

Asset age ratio (2017) ?
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

48.9%

Solvency indicators evolution
PAU'CARL

Sector positioning

Ratio de endeudamiento
34.62 2017
2016
2017
Q1: 0.34
Med: 14.74
Q3: 75.01
Average +13 pts over 2 years

En 2017, el ratio de endeudamiento de PAU'CARL (34.62) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
68.11% 2017
2016
2017
Q1: 12.72%
Med: 26.57%
Q3: 42.92%
Excelente -7 pts over 2 years

En 2017, el autonomía financiera de PAU'CARL (68.1%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-3.41 ans 2017
2016
2017
Q1: 0.0 ans
Med: 0.06 ans
Q3: 1.29 ans
Excelente -74 pts over 2 years

En 2017, el capacidad de reembolso de PAU'CARL (-3.4 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 401.68. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2017) ?
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

401.675

Interest coverage (2017) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-236.104

Liquidity indicators evolution
PAU'CARL

Sector positioning

Ratio de liquidez
401.68 2017
2016
2017
Q1: 110.75
Med: 142.91
Q3: 190.22
Excelente +41 pts over 2 years

En 2017, el ratio de liquidez de PAU'CARL (401.68) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
-236.1x 2017
2016
2017
Q1: 0.0x
Med: 0.52x
Q3: 3.87x
Vigilar -69 pts over 2 years

En 2017, el cobertura de intereses de PAU'CARL (-236.1x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 28 días. Situación favorable. El FM representa 154 días de ingresos.

Operating WCR (2017) ?
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

53 610 €

Customer credit (2017) ?
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 (2017) ?
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

28 j

Inventory turnover (2017) ?
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 in days of revenue (2017) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

154 j

WCR and payment terms evolution
PAU'CARL

Positioning of PAU'CARL in its sector

Comparison with sector Restauration collective sous contrat

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of PAU'CARL is estimated at 79 803 € (range 47 403€ - 110 972€). The price/revenue ratio is 0.64x (in line with sector norms). 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 2017
204 transactions
47k€ 79k€ 110k€
79 803 € Range: 47 403€ - 110 972€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
125 500 € × 0.64x = 79 803 €
Range: 47 404€ - 110 973€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 204 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 (Restauration collective sous contrat)

Compare PAU'CARL with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration collective sous contrat

Frequently asked questions about PAU'CARL

What is the revenue of PAU'CARL ?

The revenue of PAU'CARL in 2017 is 126 k€.

Is PAU'CARL profitable?

PAU'CARL recorded a net loss in 2017.

Where is the headquarters of PAU'CARL ?

The headquarters of PAU'CARL is located in AJACCIO (20090).

Where to find the tax return of PAU'CARL ?

The tax return of PAU'CARL 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 PAU'CARL operate?

PAU'CARL operates in the sector Restauration collective sous contrat (NAF code 56.29A). See the 'Sector positioning' section above to compare the company with its competitors.