PC-EP GROUP INVEST : revenue, balance sheet and financial ratios

In 2025, PC-EP GROUP INVEST achieves revenue of 844 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2024, growth of +10% (767 k€ -> 844 k€). After deducting consumption (0 €), gross margin stands at 844 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 340 k€, representing 40.3% of revenue. Positive scissor effect: EBITDA margin improves by +6.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 647 k€, i.e. 76.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 5%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 106.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 1188.22. 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 7.6x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 341 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 852 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2025, WCR increased by +456%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 351 238€ to 3 815 527€ is provided for information purposes only and requires in-depth analysis to be confirmed.