SIREN : 790242846
PGS is a French company founded 13 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in NICE (06200), this company of category PME shows in 2023 a revenue of 587 k€. 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 | 587 426 € | 545 225 € | 578 139 € | 432 651 € | 418 456 € | 385 031 € | 394 607 € | 366 607 € |
| Net income | 28 747 € | 2 256 € | 44 291 € | 49 938 € | 25 690 € | 3 845 € | 8 805 € | 6 717 € |
| EBITDA | 41 323 € | -2 686 € | 63 421 € | 66 133 € | 34 087 € | 2 947 € | 5 373 € | 16 390 € |
| Net margin | 4.9% | 0.4% | 7.7% | 11.5% | 6.1% | 1.0% | 2.2% | 1.8% |
In 2023, PGS achieves revenue of 587 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2022: +8%. After deducting consumption (379 k€), gross margin stands at 208 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 7.0% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 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 29 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.
587 426 €
208 027 €
41 323 €
31 303 €
28 747 €
7.0%
The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
31.452%
18.702%
8.537%
1.202
32.9%
In 2023, the debt ratio of PGS (31.45) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of PGS (18.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of PGS (1.20) 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 432.44. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
432.443
1.147
In 2023, the liquidity ratio of PGS (432.44) 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.
In 2023, the interest coverage of PGS (1.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 147 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 116 days of revenue, i.e. 189 k€ to permanently finance. Over 2016-2023, WCR increased by +1382%, requiring additional financing.
188 975 €
8 j
31 j
147 j
116 j
Based on 239 transactions of similar company sales (all years), the value of PGS is estimated at 146 230 € (range 66 782€ - 255 774€). With an EBITDA of 41 323€, the sector multiple of 3.4x 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.
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This estimate is based on the analysis of 239 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 PGS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of PGS in 2023 is 587 k€.
Yes, PGS generated a net profit of 29 k€ in 2023.
The headquarters of PGS is located in NICE (06200), in the department Alpes-Maritimes.
The tax return of PGS 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).
PGS operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.