PCC INTERNATIONAL FRANCE SAS : revenue, balance sheet and financial ratios

In 2025, PCC INTERNATIONAL FRANCE SAS achieves revenue of 6.0 M€. Revenue is growing positively over 10 years (CAGR: +0.8%). Vs 2024, growth of +14% (5.3 M€ -> 6.0 M€). After deducting consumption (3.4 M€), gross margin stands at 2.7 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 672 k€, representing 11.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 662 k€, i.e. 11.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 12.0% 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 109.26. 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 4.5x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 515 days. Excellent situation: suppliers finance 446 days of the operating cycle (retail model). Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 329 days of revenue, i.e. 5.5 M€ to permanently finance. Over 2015-2025, WCR increased by +412%, requiring additional financing.

Based on 173 transactions of similar company sales (all years), the value of PCC INTERNATIONAL FRANCE SAS is estimated at 2 316 134 € (range 770 905€ - 5 066 593€). With an EBITDA of 672 171€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.