PENTAX FRANCE LIFE CARE : revenue, balance sheet and financial ratios

PENTAX FRANCE LIFE CARE is a French company founded 16 years ago, specialized in the sector Réparation de matériels électroniques et optiques. Based in ARGENTEUIL (95100), this company of category ETI shows in 2025 a revenue of 23.0 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 - PENTAX FRANCE LIFE CARE (SIREN 520004219)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 22 988 857 € 22 967 909 € 25 000 421 € 24 108 811 € 20 719 949 € 22 438 065 € 20 367 068 € 20 717 840 € 19 314 865 € 19 745 740 €
Net income 479 017 € 386 354 € 934 986 € 559 982 € 400 447 € 380 613 € 179 562 € 814 629 € -119 358 € -260 368 €
EBITDA 930 660 € 954 187 € 1 793 632 € 942 829 € 993 118 € 624 507 € 320 199 € 468 011 € -299 674 € 181 191 €
Net margin 2.1% 1.7% 3.7% 2.3% 1.9% 1.7% 0.9% 3.9% -0.6% -1.3%

Revenue and income statement

In 2025, PENTAX FRANCE LIFE CARE achieves revenue of 23.0 M€. Revenue is growing positively over 10 years (CAGR: +1.7%). Vs 2024: +0%. After deducting consumption (12.2 M€), gross margin stands at 10.8 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 931 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 479 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 988 857 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 808 658 €

EBITDA (2025) ?
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

930 660 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 059 097 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

479 017 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 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 30%. The balance between equity and debt is satisfactory. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

29.956%

Cash flow / Revenue (2025) ?
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

1.962%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

36.8%

Solvency indicators evolution
PENTAX FRANCE LIFE CARE

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 1.86
Med: 11.0
Q3: 34.88
Excellent -23 pts over 3 years

In 2025, the debt ratio of PENTAX FRANCE LIFE CARE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
29.96% 2025
2023
2024
2025
Q1: 29.43%
Med: 49.04%
Q3: 62.97%
Average -10 pts over 3 years

In 2025, the financial autonomy of PENTAX FRANCE LIFE CARE (30.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.16 years
Q3: 1.83 years
Excellent -23 pts over 3 years

In 2025, the repayment capacity of PENTAX FRANCE LIFE CARE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 174.04. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

174.045

Interest coverage (2025) ?
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

0.204

Liquidity indicators evolution
PENTAX FRANCE LIFE CARE

Sector positioning

Liquidity ratio
174.04 2025
2023
2024
2025
Q1: 181.16
Med: 224.48
Q3: 249.54
Watch -10 pts over 3 years

In 2025, the liquidity ratio of PENTAX FRANCE LIFE CARE (174.04) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.2x 2025
2023
2024
2025
Q1: 0.01x
Med: 1.92x
Q3: 9.7x
Average

In 2025, the interest coverage of PENTAX FRANCE LIFE CARE (0.2x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 4.6 M€ to permanently finance.

Operating WCR (2025) ?
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

4 636 393 €

Customer credit (2025) ?
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

102 j

Supplier credit (2025) ?
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

76 j

Inventory turnover (2025) ?
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

20 j

WCR in days of revenue (2025) ?
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

73 j

WCR and payment terms evolution
PENTAX FRANCE LIFE CARE

Positioning of PENTAX FRANCE LIFE CARE in its sector

Comparison with sector Réparation de matériels électroniques et optiques

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of PENTAX FRANCE LIFE CARE is estimated at 3 283 924 € (range 1 426 919€ - 6 829 073€). With an EBITDA of 930 660€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2025
197 transactions
1426k€ 3283k€ 6829k€
3 283 924 € Range: 1 426 919€ - 6 829 073€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
930 660 € × 2.4x
Estimation 2 250 353 €
716 688€ - 5 630 403€
Revenue Multiple 30%
22 988 857 € × 0.28x
Estimation 6 550 876 €
3 290 282€ - 11 689 148€
Net Income Multiple 20%
479 017 € × 2.0x
Estimation 967 428 €
407 455€ - 2 535 637€
How is this estimate calculated?

This estimate is based on the analysis of 197 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 (Réparation de matériels électroniques et optiques)

Compare PENTAX FRANCE LIFE CARE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de matériels électroniques et optiques

Frequently asked questions about PENTAX FRANCE LIFE CARE

What is the revenue of PENTAX FRANCE LIFE CARE ?

The revenue of PENTAX FRANCE LIFE CARE in 2025 is 23.0 M€.

Is PENTAX FRANCE LIFE CARE profitable?

Yes, PENTAX FRANCE LIFE CARE generated a net profit of 479 k€ in 2025.

Where is the headquarters of PENTAX FRANCE LIFE CARE ?

The headquarters of PENTAX FRANCE LIFE CARE is located in ARGENTEUIL (95100), in the department Val-d'Oise.

Where to find the tax return of PENTAX FRANCE LIFE CARE ?

The tax return of PENTAX FRANCE LIFE CARE 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 PENTAX FRANCE LIFE CARE operate?

PENTAX FRANCE LIFE CARE operates in the sector Réparation de matériels électroniques et optiques (NAF code 33.13Z). See the 'Sector positioning' section above to compare the company with its competitors.