SIREN : 531621365
P.G.S.M is a French company founded 15 years ago, specialized in the sector Activités de soutien aux cultures. Based in BIRAC (16120), this company of category PME shows in 2024 a revenue of 322 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 322 193 € | 302 597 € | 304 416 € | 366 787 € | N/C | 283 457 € | 285 528 € |
| Net income | -2 929 € | -13 247 € | -9 981 € | 74 221 € | 0 € | 19 597 € | 24 498 € |
| EBITDA | 115 224 € | 77 162 € | 49 920 € | 168 938 € | N/C | 85 402 € | 89 972 € |
| Net margin | -0.9% | -4.4% | -3.3% | 20.2% | N/C | 6.9% | 8.6% |
In 2024, P.G.S.M achieves revenue of 322 k€. Revenue is growing positively over 7 years (CAGR: +1.5%). Vs 2023: +6%. After deducting consumption (87 k€), gross margin stands at 235 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 115 k€, representing 35.8% of revenue. Positive scissor effect: EBITDA margin improves by +10.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -3 k€ (-0.9% of revenue), which will impact equity.
322 193 €
235 218 €
115 224 €
-2 461 €
-2 929 €
35.8%
The debt ratio (= Financial debt / Equity x 100) stands at 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
144.278%
50.361%
37.252%
2.587
20.6%
In 2024, the debt ratio of P.G.S.M (144.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of P.G.S.M (50.4%) 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 2024, the repayment capacity of P.G.S.M (2.59) 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 733.49. 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 3.0x. Financial charges are adequately covered by operations.
733.49
2.993
In 2024, the liquidity ratio of P.G.S.M (733.49) 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 2024, the interest coverage of P.G.S.M (3.0x) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 99 days of revenue, i.e. 89 k€ to permanently finance. Over 2016-2024, WCR increased by +278%, requiring additional financing.
88 751 €
71 j
69 j
29 j
99 j
Based on 50 transactions of similar company sales
(all years),
the value of P.G.S.M is estimated at
241 442 €
(range 87 685€ - 390 451€).
With an EBITDA of 115 224€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.37x
(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 50 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 P.G.S.M with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of P.G.S.M in 2024 is 322 k€.
P.G.S.M recorded a net loss in 2024.
The headquarters of P.G.S.M is located in BIRAC (16120), in the department Charente.
The tax return of P.G.S.M 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).
P.G.S.M operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.