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P.B.S. MARGINET VOIRIN : revenue, balance sheet and financial ratios

P.B.S. MARGINET VOIRIN is a French company founded 5 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in SAINT-ESTEVE (66240), this company of category PME shows in 2024 a revenue of 413 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, P.B.S. MARGINET VOIRIN is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - P.B.S. MARGINET VOIRIN (SIREN 903059962)
Indicator 2025 2024
Revenue N/C 412 954 €
Net income -5 895 € 21 753 €
EBITDA N/C 26 429 €
Net margin N/C 5.3%

Revenue and income statement

In 2025, P.B.S. MARGINET VOIRIN records a net loss of 6 k€. This deficit will reduce equity on the balance sheet.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

412 954 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

138 235 €

EBITDA (2024) ?
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

26 429 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 803 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 753 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 39%. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.6%). Financial autonomy (= Equity / Total assets x 100) reaches 45%. This ratio is more favorable than the sector median (42.8%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (5.7%).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.42%

Financial autonomy (2024) ?
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

44.82%

Cash flow / Revenue (2024) ?
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

5.3%

Repayment capacity (2024) ?
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

1.11

Asset age ratio (2024) ?
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

32.4%

Solvency indicators evolution
P.B.S. MARGINET VOIRIN

Sector positioning

Debt ratio
0.0% 2025
Q1: 0.0%
Med: 1.64%
Q3: 19.42%
Excellent -73 pts over 2 years

In 2025, the debt ratio of P.B.S. MARGINET VOIRIN (0.0%) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
51.25% 2025
Q1: 19.39%
Med: 42.77%
Q3: 69.93%
Good +6 pts over 2 years

In 2025, the financial autonomy of P.B.S. MARGINET VOIRIN (51.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.65. This ratio is slightly less favorable than the sector median (2.3).

Liquidity ratio (2024) ?
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

2.65

Interest coverage (2024) ?
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.S. MARGINET VOIRIN

Sector positioning

Liquidity ratio
2.0 2025
Q1: 1.42
Med: 2.33
Q3: 4.6
Average -11 pts over 2 years

In 2025, the liquidity ratio of P.B.S. MARGINET VOIRIN (2.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 256 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 217 days. The gap of 39 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 55 days of revenue, i.e. 0 € to permanently finance.

Operating WCR (2025) ?
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 (2025) ?
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

256 j

Supplier credit (2025) ?
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

217 j

Inventory turnover (2025) ?
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 (2024) ?
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

55 j

WCR and payment terms evolution
P.B.S. MARGINET VOIRIN

Positioning of P.B.S. MARGINET VOIRIN in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Similar companies (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare P.B.S. MARGINET VOIRIN with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Top companies in Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Largest companies by revenue in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques:

Top companies in Pyrenees-Orientales

Largest companies by revenue in the department Pyrenees-Orientales:

Voir le classement complet du département Pyrenees-Orientales

Frequently asked questions about P.B.S. MARGINET VOIRIN

What is the revenue of P.B.S. MARGINET VOIRIN ?

The revenue of P.B.S. MARGINET VOIRIN in 2024 is 413 k€.

Is P.B.S. MARGINET VOIRIN profitable?

P.B.S. MARGINET VOIRIN recorded a net loss in 2025.

Where is the headquarters of P.B.S. MARGINET VOIRIN ?

The headquarters of P.B.S. MARGINET VOIRIN is located in SAINT-ESTEVE (66240), in the department Pyrenees-Orientales.

Where to find the tax return of P.B.S. MARGINET VOIRIN ?

The tax return of P.B.S. MARGINET VOIRIN 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.S. MARGINET VOIRIN operate?

P.B.S. MARGINET VOIRIN operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.