SIREN : 501421069
PAUMAC is a French company founded 18 years ago, specialized in the sector Supermarchés. Based in LA BONNEVILLE-SUR-ITON (27190), this company of category ETI shows in 2024 a revenue of 6.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 6 769 189 € | 6 583 170 € | 6 228 301 € | 6 120 693 € | 5 968 672 € | 5 957 622 € | 6 195 862 € | 6 190 601 € | 6 228 033 € |
| Net income | 88 270 € | 103 969 € | 143 644 € | 109 836 € | 171 542 € | 117 104 € | 64 670 € | -24 015 € | -17 667 € |
| EBITDA | 94 554 € | 64 417 € | 130 023 € | 172 981 € | 218 398 € | 118 156 € | 113 746 € | 30 066 € | 12 166 € |
| Net margin | 1.3% | 1.6% | 2.3% | 1.8% | 2.9% | 2.0% | 1.0% | -0.4% | -0.3% |
In 2024, PAUMAC achieves revenue of 6.8 M€. Revenue is growing positively over 9 years (CAGR: +1.0%). Vs 2023: +3%. After deducting consumption (5.8 M€), gross margin stands at 1.0 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 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 88 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.
6 769 189 €
1 013 606 €
94 554 €
92 362 €
88 270 €
1.4%
The debt ratio (= Financial debt / Equity x 100) stands at 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
84.854%
32.837%
1.23%
3.812
24.5%
In 2024, the debt ratio of PAUMAC (84.85) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of PAUMAC (32.8%) 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.
In 2024, the repayment capacity of PAUMAC (3.81) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 177.26. 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 9.4x. Operating income very largely covers interest expenses: high safety margin.
177.263
9.379
In 2024, the liquidity ratio of PAUMAC (177.26) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of PAUMAC (9.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 423 k€ to permanently finance.
423 480 €
1 j
21 j
19 j
23 j
Based on 551 transactions of similar company sales in 2024, the value of PAUMAC is estimated at 793 274 € (range 378 156€ - 1 565 856€). With an EBITDA of 94 554€, 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 PAUMAC with other companies in the same sector:
The revenue of PAUMAC in 2024 is 6.8 M€.
Yes, PAUMAC generated a net profit of 88 k€ in 2024.
The headquarters of PAUMAC is located in LA BONNEVILLE-SUR-ITON (27190), in the department Eure.
The tax return of PAUMAC 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).
PAUMAC operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.