Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2016-10-18 (9 years)Status: ActiveBusiness sector: Conseil pour les affaires et autres conseils de gestionLocation: NIORT (79000), Deux-Sevres
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PFC COMMO : revenue, balance sheet and financial ratios
PFC COMMO is a French company
founded 9 years ago,
specialized in the sector Conseil pour les affaires et autres conseils de gestion.
Based in NIORT (79000),
this company of category PME
shows in 2023 a net income positive of 6€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, PFC COMMO generates positive net income of 6 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
6 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 3482%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
3481.976%
Financial autonomy (2023)
?
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
2.743%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2023
Debt ratio
36.376
3481.976
Financial autonomy
73.327
2.743
Repayment capacity
-0.978
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
3481.982023
2017
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Average
In 2023, the debt ratio of PFC COMMO (3481.98) 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
2.74%2023
2017
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Average-50 pts over 2 years
In 2023, the financial autonomy of PFC COMMO (2.7%) 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
-0.98 years2017
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.58 years
Excellent
In 2017, the repayment capacity of PFC COMMO (-0.98) 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 316.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
316.064
Liquidity indicators evolution PFC COMMO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2023
Liquidity ratio
None
316.064
Interest coverage
0.0
None
Sector positioning
Liquidity ratio
316.062023
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Good
In 2023, the liquidity ratio of PFC COMMO (316.06) 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.
Interest coverage
0.0x2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average
In 2017, the interest coverage of PFC COMMO (0.0x) 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.
Positioning of PFC COMMO in its sector
Comparison with sector Conseil pour les affaires et autres conseils de gestion
Valuation estimate
Based on 66 transactions of similar company sales
in 2023,
the value of PFC COMMO is estimated at
41 €
(range 20€ - 107€).
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 value2023
66 tx
0k€0k€0k€
41 €Range: 20€ - 107€
NAF 5 année 2023
Valuation method used
Net Income Multiple
6 €
×
6.9x
=42 €
Range: 21€ - 108€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)
Compare PFC COMMO with other companies in the same sector:
The revenue of PFC COMMO is not publicly disclosed (confidential accounts filed with INPI).
Is PFC COMMO profitable?
Yes, PFC COMMO generated a net profit of 6€ in 2023.
Where is the headquarters of PFC COMMO ?
The headquarters of PFC COMMO is located in NIORT (79000), in the department Deux-Sevres.
Where to find the tax return of PFC COMMO ?
The tax return of PFC COMMO 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 PFC COMMO operate?
PFC COMMO operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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