PM COM 3000 : revenue, balance sheet and financial ratios

PM COM 3000 is a French company founded 29 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in ROMANS-SUR-ISERE (26100), this company of category PME shows in 2018 a revenue of 176 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 - PM COM 3000 (SIREN 408060135)
Indicator 2018 2017 2016
Revenue 175 700 € 123 821 € 53 804 €
Net income 86 230 € 48 327 € -44 623 €
EBITDA 86 230 € 49 913 € -69 444 €
Net margin 49.1% 39.0% -82.9%

Revenue and income statement

In 2018, PM COM 3000 achieves revenue of 176 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +80.7%. Vs 2017, growth of +42% (124 k€ -> 176 k€). After deducting consumption (13 k€), gross margin stands at 163 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 49.1% of revenue. Positive scissor effect: EBITDA margin improves by +8.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 49.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

175 700 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

162 557 €

EBITDA (2018) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

86 230 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

86 230 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

86 230 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

49.1%

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Cash flow represents 49.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

107.71%

Financial autonomy (2018) ?
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

35.064%

Cash flow / Revenue (2018) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

49.078%

Repayment capacity (2018) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Solvency indicators evolution
PM COM 3000

Sector positioning

Debt ratio
107.71 2018
2016
2017
2018
Q1: 0.05
Med: 8.17
Q3: 40.0
Average +50 pts over 3 years

In 2018, the debt ratio of PM COM 3000 (107.71) 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
35.06% 2018
2016
2017
2018
Q1: 23.15%
Med: 43.45%
Q3: 62.78%
Average -38 pts over 3 years

In 2018, the financial autonomy of PM COM 3000 (35.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.07 years
Q3: 1.33 years
Excellent

In 2018, the repayment capacity of PM COM 3000 (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 148.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

148.232

Interest coverage (2018) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
PM COM 3000

Sector positioning

Liquidity ratio
148.23 2018
2016
2017
2018
Q1: 151.66
Med: 210.89
Q3: 328.2
Watch +13 pts over 3 years

In 2018, the liquidity ratio of PM COM 3000 (148.23) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.5x
Q3: 3.83x
Average

In 2018, the interest coverage of PM COM 3000 (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-38 days): operations structurally generate cash. Over 2016-2018, WCR increased by +85%, requiring additional financing.

Operating WCR (2018) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-18 666 €

Customer credit (2018) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

1 j

Supplier credit (2018) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

46 j

Inventory turnover (2018) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

18 j

WCR in days of revenue (2018) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-38 j

WCR and payment terms evolution
PM COM 3000

Positioning of PM COM 3000 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Based on 58 transactions of similar company sales in 2018, the value of PM COM 3000 is estimated at 149 062 € (range 61 787€ - 338 208€). With an EBITDA of 86 230€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.12x (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.

Estimated enterprise value 2018
58 tx
61k€ 149k€ 338k€
149 062 € Range: 61 787€ - 338 208€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
86 230 € × 2.3x
Estimation 201 063 €
65 914€ - 433 333€
Revenue Multiple 30%
175 700 € × 0.12x
Estimation 20 683 €
14 697€ - 41 715€
Net Income Multiple 20%
86 230 € × 2.5x
Estimation 211 632 €
122 106€ - 545 138€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 58 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare PM COM 3000 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about PM COM 3000

What is the revenue of PM COM 3000 ?

The revenue of PM COM 3000 in 2018 is 176 k€.

Is PM COM 3000 profitable?

Yes, PM COM 3000 generated a net profit of 86 k€ in 2018.

Where is the headquarters of PM COM 3000 ?

The headquarters of PM COM 3000 is located in ROMANS-SUR-ISERE (26100), in the department Drome.

Where to find the tax return of PM COM 3000 ?

The tax return of PM COM 3000 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 PM COM 3000 operate?

PM COM 3000 operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.