SIREN : 505318295
PN DEVELOPPEMENT is a French company founded 17 years ago, specialized in the sector Gestion de fonds. Based in PORNIC (44210), this company of category PME shows in 2020 a revenue of 167 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 167 087 € | 257 010 € | 532 021 € | 420 939 € | 461 509 € |
| Net income | 118 716 € | -197 219 € | 26 647 € | 41 128 € | -18 392 € |
| EBITDA | -149 632 € | -427 276 € | -129 751 € | -175 231 € | -129 701 € |
| Net margin | 71.1% | -76.7% | 5.0% | 9.8% | -4.0% |
In 2020, PN DEVELOPPEMENT achieves revenue of 167 k€. Revenue is declining over the period 2016-2020 (CAGR: -22.4%). Significant drop of -35% vs 2019. After deducting consumption (16 k€), gross margin stands at 151 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -150 k€, representing -89.6% of revenue. Positive scissor effect: EBITDA margin improves by +76.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 119 k€, i.e. 71.1% of revenue. This profit can be retained or distributed to shareholders.
167 087 €
151 442 €
-149 632 €
-140 870 €
118 716 €
-88.9%
The debt ratio (= Financial debt / Equity x 100) stands at 230%. 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 24%. The balance between equity and debt is satisfactory.
229.612%
23.93%
-91.145%
-4.095
90.0%
In 2020, the debt ratio of PN DEVELOPPEMENT (229.61) 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 2020, the financial autonomy of PN DEVELOPPEMENT (23.9%) 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 2020, the repayment capacity of PN DEVELOPPEMENT (-4.09) 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 75.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
75.156
-84.15
In 2020, the liquidity ratio of PN DEVELOPPEMENT (75.16) 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.
In 2020, the interest coverage of PN DEVELOPPEMENT (-84.2x) 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: 150 days. Excellent situation: suppliers finance 150 days of the operating cycle (retail model). WCR is negative (-27 days): operations structurally generate cash. Notable WCR improvement over the period (-166%), freeing up cash.
-12 617 €
0 j
150 j
0 j
-27 j
Based on 54 transactions of similar company sales
in 2020,
the value of PN DEVELOPPEMENT is estimated at
424 104 €
(range 173 164€ - 741 816€).
The price/revenue ratio is 0.66x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 PN DEVELOPPEMENT with other companies in the same sector:
The revenue of PN DEVELOPPEMENT in 2020 is 167 k€.
Yes, PN DEVELOPPEMENT generated a net profit of 119 k€ in 2020.
The headquarters of PN DEVELOPPEMENT is located in PORNIC (44210), in the department Loire-Atlantique.
The tax return of PN DEVELOPPEMENT 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).
PN DEVELOPPEMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.