SIREN : 792769507
PCST is a French company founded 13 years ago, specialized in the sector Commerce de détail de meubles. Based in LEYVILLER (57660), this company of category PME shows in 2023 a revenue of 2.3 M€. 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 308 306 € | 1 859 736 € | 1 785 411 € | 1 628 336 € | 1 810 126 € | 1 861 640 € | 1 972 850 € | 2 065 281 € |
| Net income | 54 036 € | 72 229 € | 20 376 € | 34 306 € | -81 049 € | 19 557 € | 48 851 € | 74 048 € |
| EBITDA | 139 740 € | 20 073 € | 21 809 € | 9 246 € | -114 307 € | -16 178 € | 37 122 € | 95 308 € |
| Net margin | 2.3% | 3.9% | 1.1% | 2.1% | -4.5% | 1.1% | 2.5% | 3.6% |
In 2023, PCST achieves revenue of 2.3 M€. Revenue is growing positively over 8 years (CAGR: +1.6%). Vs 2022, growth of +24% (1.9 M€ -> 2.3 M€). After deducting consumption (1.1 M€), gross margin stands at 1.2 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 140 k€, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 54 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
2 308 306 €
1 229 299 €
139 740 €
53 639 €
54 036 €
6.1%
The debt ratio (= Financial debt / Equity x 100) stands at 250%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
249.575%
7.957%
5.942%
1.099
48.9%
In 2023, the debt ratio of PCST (249.57) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of PCST (8.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of PCST (1.10) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 66.50. 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 4.6x. Financial charges are adequately covered by operations.
66.505
4.631
In 2023, the liquidity ratio of PCST (66.50) 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.
In 2023, the interest coverage of PCST (4.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-27 days): operations structurally generate cash. Over 2016-2023, WCR increased by +20%, requiring additional financing.
-173 215 €
3 j
15 j
20 j
-27 j
Based on 55 transactions of similar company sales
in 2023,
the value of PCST is estimated at
364 670 €
(range 189 009€ - 669 877€).
With an EBITDA of 139 740€, the sector multiple of 2.8x is applied.
The price/revenue ratio is 0.20x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 55 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PCST with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of PCST in 2023 is 2.3 M€.
Yes, PCST generated a net profit of 54 k€ in 2023.
The headquarters of PCST is located in LEYVILLER (57660), in the department Moselle.
The tax return of PCST 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).
PCST operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.