SIREN : 424378180
PNA is a French company founded 26 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ANNECY (74000), this company of category ETI shows in 2024 a revenue of 16.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 16 698 066 € | 18 036 565 € | 14 513 218 € | 17 317 015 € | 13 566 021 € | 16 383 736 € | 18 686 409 € | 17 180 294 € | 15 864 017 € |
| Net income | 193 292 € | 35 287 € | 13 126 € | 238 112 € | 65 086 € | 82 922 € | 195 183 € | 202 579 € | 180 133 € |
| EBITDA | 473 051 € | 56 921 € | 74 043 € | 369 581 € | 228 925 € | 162 975 € | 325 714 € | 459 188 € | 315 767 € |
| Net margin | 1.2% | 0.2% | 0.1% | 1.4% | 0.5% | 0.5% | 1.0% | 1.2% | 1.1% |
In 2024, PNA achieves revenue of 16.7 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Slight decline of -7% vs 2023. After deducting consumption (14.0 M€), gross margin stands at 2.7 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 473 k€, representing 2.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 193 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.
16 698 066 €
2 739 591 €
473 051 €
406 233 €
193 292 €
2.8%
The debt ratio (= Financial debt / Equity x 100) stands at 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
106.063%
13.234%
1.546%
2.815
17.8%
In 2024, the debt ratio of PNA (106.06) 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 2024, the financial autonomy of PNA (13.2%) 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 2024, the repayment capacity of PNA (2.81) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 117.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 35.6x. Operating income very largely covers interest expenses: high safety margin.
117.753
35.633
In 2024, the liquidity ratio of PNA (117.75) 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 2024, the interest coverage of PNA (35.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 171 days. Excellent situation: suppliers finance 163 days of the operating cycle (retail model). Inventory turnover is 164 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 180 days of revenue, i.e. 8.3 M€ to permanently finance. Over 2016-2024, WCR increased by +88%, requiring additional financing.
8 331 500 €
8 j
171 j
164 j
180 j
Based on 148 transactions of similar company sales in 2024, the value of PNA is estimated at 1 285 945 € (range 563 378€ - 2 306 228€). With an EBITDA of 473 051€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.
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This estimate is based on the analysis of 148 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 PNA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of PNA in 2024 is 16.7 M€.
Yes, PNA generated a net profit of 193 k€ in 2024.
The headquarters of PNA is located in ANNECY (74000), in the department Haute-Savoie.
The tax return of PNA 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).
PNA operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.