SIREN : 752929695
PNLE is a French company founded 13 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in CHEMILLE-EN-ANJOU (49120), this company of category PME shows in 2025 a revenue of 1.7 M€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 672 737 € | 1 812 836 € | 1 907 947 € | N/C | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 73 126 € | 89 382 € | 113 725 € | 159 776 € | 245 107 € | 203 042 € | 135 348 € | 58 780 € | 61 272 € | 37 583 € |
| EBITDA | 117 070 € | 131 358 € | 144 283 € | N/C | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 4.4% | 4.9% | 6.0% | N/C | N/C | N/C | N/C | N/C | N/C | N/C |
In 2025, PNLE achieves revenue of 1.7 M€. Revenue is declining over the period 2023-2025 (CAGR: -6.4%). Slight decline of -8% vs 2024. After deducting consumption (914 k€), gross margin stands at 759 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 73 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.
1 672 737 €
758 659 €
117 070 €
88 464 €
73 126 €
7.0%
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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.396%
67.924%
4.909%
0.032
7.9%
In 2025, the debt ratio of PNLE (0.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of PNLE (67.9%) 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.
In 2025, the repayment capacity of PNLE (0.03) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 241.19. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
241.191
0.047
In 2025, the liquidity ratio of PNLE (241.19) 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.
In 2025, the interest coverage of PNLE (0.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 112 days of revenue, i.e. 518 k€ to permanently finance.
518 264 €
1 j
64 j
100 j
112 j
Based on 185 transactions of similar company sales (all years), the value of PNLE is estimated at 383 323 € (range 155 909€ - 909 388€). With an EBITDA of 117 070€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 185 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 PNLE with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé
The revenue of PNLE in 2025 is 1.7 M€.
Yes, PNLE generated a net profit of 73 k€ in 2025.
The headquarters of PNLE is located in CHEMILLE-EN-ANJOU (49120), in the department Maine-et-Loire.
The tax return of PNLE 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).
PNLE 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.