Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PLAISIR DE FUMER : revenue, balance sheet and financial ratios

PLAISIR DE FUMER is a French company founded 13 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in PAMIERS (09100), this company of category PME shows in 2025 a net income positive of 58 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

Financial history - PLAISIR DE FUMER (SIREN 791401672)
Indicator 2025 2024 2023 2021 2020
Revenue N/C N/C N/C N/C N/C
Net income 58 066 € 5 198 € 22 154 € 37 728 € 34 417 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PLAISIR DE FUMER generates positive net income of 58 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 34 k€ -> 58 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

58 066 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 28%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.84%

Financial autonomy (2025) ?
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

55.227%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

21.6%

Solvency indicators evolution
PLAISIR DE FUMER

Sector positioning

Debt ratio
27.84 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Average +32 pts over 3 years

In 2025, the debt ratio of PLAISIR DE FUMER (27.84) 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
55.23% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Good -12 pts over 3 years

In 2025, the financial autonomy of PLAISIR DE FUMER (55.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 263.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

263.518

Liquidity indicators evolution
PLAISIR DE FUMER

Sector positioning

Liquidity ratio
263.52 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Good -19 pts over 3 years

In 2025, the liquidity ratio of PLAISIR DE FUMER (263.52) 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.

Positioning of PLAISIR DE FUMER in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of PLAISIR DE FUMER is estimated at 193 859 € (range 83 436€ - 497 585€). 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.

Estimated enterprise value 2025
185 transactions
83k€ 193k€ 497k€
193 859 € Range: 83 436€ - 497 585€
NAF 5 all-time

Valuation method used

Net Income Multiple
58 066 € × 3.3x = 193 860 €
Range: 83 436€ - 497 585€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare PLAISIR DE FUMER with other companies in the same sector:

Frequently asked questions about PLAISIR DE FUMER

What is the revenue of PLAISIR DE FUMER ?

The revenue of PLAISIR DE FUMER is not publicly disclosed (confidential accounts filed with INPI).

Is PLAISIR DE FUMER profitable?

Yes, PLAISIR DE FUMER generated a net profit of 58 k€ in 2025.

Where is the headquarters of PLAISIR DE FUMER ?

The headquarters of PLAISIR DE FUMER is located in PAMIERS (09100), in the department Ariege.

Where to find the tax return of PLAISIR DE FUMER ?

The tax return of PLAISIR DE FUMER 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 PLAISIR DE FUMER operate?

PLAISIR DE FUMER operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.