P.B.C. : revenue, balance sheet and financial ratios

P.B.C. is a French company founded 47 years ago, specialized in the sector Activités des agences de publicité. Based in LONGVILLIERS (78730), this company of category PME shows in 2017 a revenue of 25 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 - P.B.C. (SIREN 315634923)
Indicator 2017 2016
Revenue 25 082 € 3 989 €
Net income 13 723 € -6 678 €
EBITDA 14 252 € -6 676 €
Net margin 54.7% -167.4%

Revenue and income statement

En 2017, P.B.C. alcanza unos ingresos de 25 k€. Vs 2016, crecimiento de +529% (4 k€ -> 25 k€). Tras deducir el consumo (5 k€), el margen bruto se sitúa en 20 k€, es decir, una tasa del 80%. El EBITDA alcanza 14 k€, representando el 56.8% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +224.2 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 14 k€, es decir, el 54.7% 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

25 082 €

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

19 995 €

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

14 252 €

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

14 254 €

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

13 723 €

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

56.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -502%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -24%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 23.6 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 54.7% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

-502.156%

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

-24.148%

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

54.713%

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

23.574

Solvency indicators evolution
P.B.C.

Sector positioning

Ratio de endeudamiento
-502.16 2017
2016
2017
Q1: 0.0
Med: 5.46
Q3: 40.19
Excelente

En 2017, el ratio de endeudamiento de P.B.C. (-502.16) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-24.15% 2017
2016
2017
Q1: 9.21%
Med: 33.2%
Q3: 57.41%
Average

En 2017, el autonomía financiera de P.B.C. (-24.1%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
23.57 ans 2017
2016
2017
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.79 ans
Vigilar +50 pts over 2 years

En 2017, el capacidad de reembolso de P.B.C. (23.6 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 3224.70. 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

3224.695

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

0.0

Liquidity indicators evolution
P.B.C.

Sector positioning

Ratio de liquidez
3224.7 2017
2016
2017
Q1: 123.13
Med: 181.66
Q3: 297.12
Excelente

En 2017, el ratio de liquidez de P.B.C. (3224.70) 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
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.57x
Average

En 2017, el cobertura de intereses de P.B.C. (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

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: 240 días. Plazo proveedores: 174 días. El desfase de 66 días pesa sobre la tesorería. La rotación de existencias es de 164 días. Este alto nivel inmoviliza tesorería y potencialmente crea riesgo de obsolescencia. El FM representa 484 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

33 742 €

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

240 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

174 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

164 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

484 j

WCR and payment terms evolution
P.B.C.

Positioning of P.B.C. in its sector

Comparison with sector Activités des agences de publicité

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of P.B.C. is estimated at 30 156 € (range 10 447€ - 113 548€). With an EBITDA of 14 252€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
68 tx
10k€ 30k€ 113k€
30 156 € Range: 10 447€ - 113 548€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 252 € × 2.9x
Estimation 40 947 €
11 816€ - 161 190€
Revenue Multiple 30%
25 082 € × 0.22x
Estimation 5 630 €
2 333€ - 9 583€
Net Income Multiple 20%
13 723 € × 2.9x
Estimation 39 972 €
19 195€ - 150 395€
How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Activités des agences de publicité)

Compare P.B.C. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de publicité

Frequently asked questions about P.B.C.

What is the revenue of P.B.C. ?

The revenue of P.B.C. in 2017 is 25 k€.

Is P.B.C. profitable?

Yes, P.B.C. generated a net profit of 14 k€ in 2017.

Where is the headquarters of P.B.C. ?

The headquarters of P.B.C. is located in LONGVILLIERS (78730), in the department Yvelines.

Where to find the tax return of P.B.C. ?

The tax return of P.B.C. 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 P.B.C. operate?

P.B.C. operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.