SIREN : 398075275
PIM CESSON is a French company founded 31 years ago, specialized in the sector Restauration de type rapide. Based in CESSON-SEVIGNE (35510), this company of category ETI shows in 2024 a revenue of 3.0 M€. 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 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 040 079 € | N/C | N/C | N/C | N/C | N/C | 3 001 268 € | 3 088 212 € |
| Net income | 85 583 € | 73 343 € | 96 313 € | 161 236 € | 139 819 € | 153 569 € | 147 318 € | 202 370 € |
| EBITDA | 162 687 € | N/C | N/C | N/C | N/C | N/C | 266 547 € | 415 501 € |
| Net margin | 2.8% | N/C | N/C | N/C | N/C | N/C | 4.9% | 6.6% |
In 2024, PIM CESSON achieves revenue of 3.0 M€. Activity remains stable over the period (CAGR: -0.2%). After deducting consumption (860 k€), gross margin stands at 2.2 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 163 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.
3 040 079 €
2 180 506 €
162 687 €
122 107 €
85 583 €
5.4%
The debt ratio (= Financial debt / Equity x 100) stands at 198%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
198.22%
19.675%
-0.213%
-39.859
16.8%
In 2024, the debt ratio of PIM CESSON (198.22) 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 PIM CESSON (19.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of PIM CESSON (-39.86) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 111.91. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.
111.905
5.47
In 2024, the liquidity ratio of PIM CESSON (111.91) 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 2024, the interest coverage of PIM CESSON (5.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-7 days): operations structurally generate cash.
-56 363 €
0 j
23 j
6 j
-7 j
Based on 698 transactions of similar company sales in 2024, the value of PIM CESSON is estimated at 1 077 810 € (range 577 609€ - 1 898 115€). With an EBITDA of 162 687€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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 698 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 PIM CESSON with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of PIM CESSON in 2024 is 3.0 M€.
Yes, PIM CESSON generated a net profit of 86 k€ in 2024.
The headquarters of PIM CESSON is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.
The tax return of PIM CESSON 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).
PIM CESSON operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.