SIREN : 810580274
PJS is a French company founded 11 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in PALAVAS-LES-FLOTS (34250), this company of category PME shows in 2017 a revenue of 73 k€. 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 | 2017 | 2015 |
|---|---|---|
| Revenue | 73 419 € | 63 215 € |
| Net income | 10 500 € | 13 136 € |
| EBITDA | 22 211 € | 20 618 € |
| Net margin | 14.3% | 20.8% |
In 2017, PJS achieves revenue of 73 k€. Vs 2015, growth of +16% (63 k€ -> 73 k€). After deducting consumption (128 €), gross margin stands at 73 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 30.3% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by +8%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 14.3% of revenue. This profit can be retained or distributed to shareholders.
73 419 €
73 291 €
22 211 €
11 156 €
10 500 €
30.3%
The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Cash flow represents 29.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
44.061%
27.242%
29.352%
0.0
71.2%
In 2017, the debt ratio of PJS (44.06) 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 2017, the financial autonomy of PJS (27.2%) 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 2017, the repayment capacity of PJS (0.00) 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 120.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
120.383
0.0
In 2017, the liquidity ratio of PJS (120.38) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2017, the interest coverage of PJS (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.
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: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). WCR is negative (-234 days): operations structurally generate cash.
-47 812 €
0 j
39 j
0 j
-234 j
Based on 114 transactions of similar company sales (all years), the value of PJS is estimated at 88 758 € (range 49 572€ - 149 921€). With an EBITDA of 22 211€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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 114 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 PJS with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of PJS in 2017 is 73 k€.
Yes, PJS generated a net profit of 10 k€ in 2017.
The headquarters of PJS is located in PALAVAS-LES-FLOTS (34250), in the department Herault.
The tax return of PJS 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).
PJS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.