PM DEVELOPPEMENTS : revenue, balance sheet and financial ratios

PM DEVELOPPEMENTS is a French company founded 3 years ago, specialized in the sector Gestion de fonds. Based in BENNWIHR (68630), this company of category PME shows in 2024 a revenue of 84 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PM DEVELOPPEMENTS (SIREN 951977883)
Indicator 2024 2023
Revenue 84 000 € 45 000 €
Net income 65 476 € 33 533 €
EBITDA 81 636 € 40 682 €
Net margin 77.9% 74.5%

Revenue and income statement

In 2024, PM DEVELOPPEMENTS achieves revenue of 84 k€. Vs 2023, growth of +87% (45 k€ -> 84 k€). After deducting consumption (0 €), gross margin stands at 84 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 82 k€, representing 97.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.8 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 65 k€, i.e. 77.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

84 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 000 €

EBITDA (2024) ?
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

81 636 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

81 635 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 476 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

97.2%

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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 0%. 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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 77.9% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

92.573%

Cash flow / Revenue (2024) ?
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

77.948%

Repayment capacity (2024) ?
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 DEVELOPPEMENTS

Sector positioning

Debt ratio
0.0 2024
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Excellent

In 2024, the debt ratio of PM DEVELOPPEMENTS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
92.57% 2024
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Excellent

In 2024, the financial autonomy of PM DEVELOPPEMENTS (92.6%) 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.

Repayment capacity
0.0 years 2024
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Good

In 2024, the repayment capacity of PM DEVELOPPEMENTS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 178 days. Excellent situation: suppliers finance 178 days of the operating cycle (retail model). WCR is negative (-30 days): operations structurally generate cash.

Operating WCR (2024) ?
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

-6 947 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

178 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

-30 j

WCR and payment terms evolution
PM DEVELOPPEMENTS

Positioning of PM DEVELOPPEMENTS in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of PM DEVELOPPEMENTS is estimated at 300 295 € (range 92 358€ - 653 966€). With an EBITDA of 81 636€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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 2024
62 tx
92k€ 300k€ 653k€
300 295 € Range: 92 358€ - 653 966€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
81 636 € × 4.8x
Estimation 391 668 €
121 817€ - 881 710€
Revenue Multiple 30%
84 000 € × 0.30x
Estimation 25 571 €
13 231€ - 71 199€
Net Income Multiple 20%
65 476 € × 7.4x
Estimation 483 950 €
137 406€ - 958 756€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare PM DEVELOPPEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about PM DEVELOPPEMENTS

What is the revenue of PM DEVELOPPEMENTS ?

The revenue of PM DEVELOPPEMENTS in 2024 is 84 k€.

Is PM DEVELOPPEMENTS profitable?

Yes, PM DEVELOPPEMENTS generated a net profit of 65 k€ in 2024.

Where is the headquarters of PM DEVELOPPEMENTS ?

The headquarters of PM DEVELOPPEMENTS is located in BENNWIHR (68630), in the department Haut-Rhin.

Where to find the tax return of PM DEVELOPPEMENTS ?

The tax return of PM DEVELOPPEMENTS 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 DEVELOPPEMENTS operate?

PM DEVELOPPEMENTS operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.