PCVS IF (INDUSTRIE - FINANCE) : revenue, balance sheet and financial ratios

PCVS IF (INDUSTRIE - FINANCE) is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in CHANAS (38150), this company of category PME shows in 2024 a revenue of 83 k€. 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 - PCVS IF (INDUSTRIE - FINANCE) (SIREN 439583485)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 82 800 € 435 000 € 411 992 € 427 930 € 356 085 € 388 256 € 426 990 € 439 769 € 351 857 €
Net income 150 937 € 3 681 811 € 166 742 € 151 763 € 145 357 € -51 335 € 175 883 € 158 465 € 167 177 €
EBITDA -4 084 € 118 450 € 43 554 € 38 902 € 32 372 € 30 431 € 38 817 € 39 979 € 31 987 €
Net margin 182.3% 846.4% 40.5% 35.5% 40.8% -13.2% 41.2% 36.0% 47.5%

Revenue and income statement

In 2024, PCVS IF (INDUSTRIE - FINANCE) achieves revenue of 83 k€. Revenue is declining over the period 2016-2024 (CAGR: -16.5%). Significant drop of -81% vs 2023. After deducting consumption (0 €), gross margin stands at 83 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 -4 k€, representing -4.9% of revenue. Warning negative scissor effect: despite revenue change (-81%), EBITDA varies by -103%, reducing margin by 32.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 151 k€, i.e. 182.3% of revenue. This profit can be retained or distributed to shareholders.

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

82 800 €

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

82 800 €

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

-4 084 €

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

-9 272 €

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

150 937 €

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

-4.9%

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Chart evolution

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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 4%. 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 95%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 188.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

4.414%

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

95.197%

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

188.542%

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

1.085

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

67.9%

Solvency indicators evolution
PCVS IF (INDUSTRIE - FINANCE)

Sector positioning

Debt ratio
4.41 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good -11 pts over 3 years

In 2024, the debt ratio of PCVS IF (INDUSTRIE - FINA... (4.41) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.2% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of PCVS IF (INDUSTRIE - FINA... (95.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of PCVS IF (INDUSTRIE - FINA... (1.08) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 12808.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

12808.516

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

-0.318

Liquidity indicators evolution
PCVS IF (INDUSTRIE - FINANCE)

Sector positioning

Liquidity ratio
12808.52 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Excellent +45 pts over 3 years

In 2024, the liquidity ratio of PCVS IF (INDUSTRIE - FINA... (12808.52) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-0.32x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -25 pts over 3 years

In 2024, the interest coverage of PCVS IF (INDUSTRIE - FINA... (-0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). Overall, WCR represents 7499 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +953%, 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

1 724 883 €

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

0 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

84 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

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

7499 j

WCR and payment terms evolution
PCVS IF (INDUSTRIE - FINANCE)

Positioning of PCVS IF (INDUSTRIE - FINANCE) in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of PCVS IF (INDUSTRIE - FINANCE) is estimated at 117 395 € (range 74 414€ - 485 679€). The price/revenue ratio is 0.59x (in line with sector norms). 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.

Estimated enterprise value 2024
54 tx
74k€ 117k€ 485k€
117 395 € Range: 74 414€ - 485 679€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
82 800 € × 0.59x
Estimation 48 750 €
30 329€ - 57 955€
Net Income Multiple 20%
150 937 € × 1.5x
Estimation 220 362 €
140 543€ - 1 127 267€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare PCVS IF (INDUSTRIE - FINANCE) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about PCVS IF (INDUSTRIE - FINANCE)

What is the revenue of PCVS IF (INDUSTRIE - FINANCE) ?

The revenue of PCVS IF (INDUSTRIE - FINANCE) in 2024 is 83 k€.

Is PCVS IF (INDUSTRIE - FINANCE) profitable?

Yes, PCVS IF (INDUSTRIE - FINANCE) generated a net profit of 151 k€ in 2024.

Where is the headquarters of PCVS IF (INDUSTRIE - FINANCE) ?

The headquarters of PCVS IF (INDUSTRIE - FINANCE) is located in CHANAS (38150), in the department Isere.

Where to find the tax return of PCVS IF (INDUSTRIE - FINANCE) ?

The tax return of PCVS IF (INDUSTRIE - FINANCE) 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 PCVS IF (INDUSTRIE - FINANCE) operate?

PCVS IF (INDUSTRIE - FINANCE) operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.