SIREN : 315126342
PENTEINE is a French company founded 47 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAVIGNE-L'EVEQUE (72460), this company of category PME shows in 2025 a revenue of 1.7 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 696 642 € | 1 457 550 € | 1 767 357 € | 1 107 682 € | 871 634 € | 1 258 593 € | 1 234 555 € | 1 432 251 € |
| Net income | -91 948 € | -97 746 € | -36 878 € | 79 334 € | -40 295 € | 34 318 € | -6 892 € | 49 299 € |
| EBITDA | 65 099 € | -45 584 € | -8 686 € | 96 272 € | -22 652 € | 45 231 € | 13 103 € | 98 538 € |
| Net margin | -5.4% | -6.7% | -2.1% | 7.2% | -4.6% | 2.7% | -0.6% | 3.4% |
In 2025, PENTEINE achieves revenue of 1.7 M€. Revenue is growing positively over 8 years (CAGR: +2.4%). Vs 2024, growth of +16% (1.5 M€ -> 1.7 M€). After deducting consumption (726 k€), gross margin stands at 971 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 65 k€, representing 3.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -92 k€ (-5.4% of revenue), which will impact equity.
1 696 642 €
971 103 €
65 099 €
20 888 €
-91 948 €
3.8%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 78%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
13.437%
77.728%
5.381%
1.868
48.7%
In 2025, the debt ratio of PENTEINE (13.44) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of PENTEINE (77.7%) 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.
In 2025, the repayment capacity of PENTEINE (1.87) 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 312.82. 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 64.2x. Operating income very largely covers interest expenses: high safety margin.
312.817
64.228
In 2025, the liquidity ratio of PENTEINE (312.82) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2025, the interest coverage of PENTEINE (64.2x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 111 k€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.
110 638 €
2 j
34 j
18 j
23 j
Based on 51 transactions of similar company sales
in 2025,
the value of PENTEINE is estimated at
166 832 €
(range 90 380€ - 682 077€).
With an EBITDA of 65 099€, the sector multiple of 1.5x is applied.
The price/revenue ratio is 0.17x
(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 51 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 PENTEINE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of PENTEINE in 2025 is 1.7 M€.
PENTEINE recorded a net loss in 2025.
The headquarters of PENTEINE is located in SAVIGNE-L'EVEQUE (72460), in the department Sarthe.
The tax return of PENTEINE 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).
PENTEINE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.