PCM MANUFACTURING FRANCE : revenue, balance sheet and financial ratios

PCM MANUFACTURING FRANCE is a French company founded 11 years ago, specialized in the sector Fabrication d'autres pompes et compresseurs. Based in LEVALLOIS-PERRET (92300), this company of category ETI shows in 2024 a revenue of 42.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PCM MANUFACTURING FRANCE (SIREN 803933399)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 42 079 455 € 42 369 876 € 38 676 603 € 33 278 931 € 36 912 210 € 33 049 857 € 35 263 484 € 35 871 418 €
Net income -668 395 € -741 804 € -243 681 € -544 009 € 787 692 € 125 911 € 736 051 € -115 663 €
EBITDA 469 161 € -313 818 € -490 795 € -641 665 € 908 211 € 385 984 € 983 317 € 237 855 €
Net margin -1.6% -1.8% -0.6% -1.6% 2.1% 0.4% 2.1% -0.3%

Revenue and income statement

In 2024, PCM MANUFACTURING FRANCE achieves revenue of 42.1 M€. Revenue is growing positively over 8 years (CAGR: +2.0%). Slight decline of -1% vs 2023. After deducting consumption (24.4 M€), gross margin stands at 17.7 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 469 k€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -668 k€ (-1.6% of revenue), which will impact equity.

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

42 079 455 €

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

17 704 061 €

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

469 161 €

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

-506 549 €

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

-668 395 €

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

1.1%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 55.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

38.121%

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

39.218%

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

0.32%

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

55.112

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

35.0%

Solvency indicators evolution
PCM MANUFACTURING FRANCE

Sector positioning

Debt ratio
38.12 2024
2022
2023
2024
Q1: 0.02
Med: 11.02
Q3: 44.02
Average +46 pts over 3 years

In 2024, the debt ratio of PCM MANUFACTURING FRANCE (38.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
39.22% 2024
2022
2023
2024
Q1: 31.54%
Med: 49.17%
Q3: 64.75%
Average -38 pts over 3 years

In 2024, the financial autonomy of PCM MANUFACTURING FRANCE (39.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
55.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 0.92 years
Watch +73 pts over 3 years

In 2024, the repayment capacity of PCM MANUFACTURING FRANCE (55.11) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 177.15. 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 106.6x. Operating income very largely covers interest expenses: high safety margin.

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

177.146

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

106.552

Liquidity indicators evolution
PCM MANUFACTURING FRANCE

Sector positioning

Liquidity ratio
177.15 2024
2022
2023
2024
Q1: 157.88
Med: 212.19
Q3: 294.98
Average -12 pts over 3 years

In 2024, the liquidity ratio of PCM MANUFACTURING FRANCE (177.15) 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.

Interest coverage
106.55x 2024
2022
2023
2024
Q1: 0.07x
Med: 1.55x
Q3: 7.86x
Excellent +58 pts over 3 years

In 2024, the interest coverage of PCM MANUFACTURING FRANCE (106.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 96 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 196 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 205 days of revenue, i.e. 23.9 M€ to permanently finance. Over 2016-2024, WCR increased by +959%, requiring additional financing.

Operating WCR (2024) ?
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

23 934 794 €

Customer credit (2024) ?
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

97 j

Supplier credit (2024) ?
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

96 j

Inventory turnover (2024) ?
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

196 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

205 j

WCR and payment terms evolution
PCM MANUFACTURING FRANCE

Positioning of PCM MANUFACTURING FRANCE in its sector

Comparison with sector Fabrication d'autres pompes et compresseurs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 1 398 295€ to 4 566 086€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1398k€ 2807k€ 4566k€
2 807 647 € Range: 1 398 295€ - 4 566 086€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication d'autres pompes et compresseurs)

Compare PCM MANUFACTURING FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres pompes et compresseurs

Frequently asked questions about PCM MANUFACTURING FRANCE

What is the revenue of PCM MANUFACTURING FRANCE ?

The revenue of PCM MANUFACTURING FRANCE in 2024 is 42.1 M€.

Is PCM MANUFACTURING FRANCE profitable?

PCM MANUFACTURING FRANCE recorded a net loss in 2024.

Where is the headquarters of PCM MANUFACTURING FRANCE ?

The headquarters of PCM MANUFACTURING FRANCE is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of PCM MANUFACTURING FRANCE ?

The tax return of PCM MANUFACTURING FRANCE 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 PCM MANUFACTURING FRANCE operate?

PCM MANUFACTURING FRANCE operates in the sector Fabrication d'autres pompes et compresseurs (NAF code 28.13Z). See the 'Sector positioning' section above to compare the company with its competitors.