PRAGMA CONSEIL : revenue, balance sheet and financial ratios

PRAGMA CONSEIL is a French company founded 6 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in NOTRE-DAME-DE-BOISSET (42120), this company of category PME shows in 2025 a revenue of 84 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PRAGMA CONSEIL (SIREN 879666279)
Indicator 2025 2024
Revenue 84 000 € 84 000 €
Net income 111 090 € 109 778 €
EBITDA -6 439 € -5 037 €
Net margin 132.2% 130.7%

Revenue and income statement

En 2025, PRAGMA CONSEIL alcanza unos ingresos de 84 k€. Ligera caída de 0% vs 2024. Tras deducir el consumo (0 €), el margen bruto se sitúa en 84 k€, es decir, una tasa del 100%. El EBITDA alcanza -6 k€, representando el -7.7% de los ingresos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto asciende a 111 k€, es decir, el 132.2% de los ingresos.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

84 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 000 €

EBITDA (2025) ?
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

-6 439 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 662 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

111 090 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 242%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 29%. El equilibrio entre fondos propios y deuda es satisfactorio. La capacidad de reembolso indica que se necesitarían 6.0 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 136.3% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

241.563%

Financial autonomy (2025) ?
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

28.772%

Cash flow / Revenue (2025) ?
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

136.296%

Repayment capacity (2025) ?
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

5.994

Solvency indicators evolution
PRAGMA CONSEIL

Sector positioning

Ratio de endeudamiento
241.56 2025
2024
2025
Q1: 0.0
Med: 4.23
Q3: 41.42
Average

En 2025, el ratio de endeudamiento de PRAGMA CONSEIL (241.56) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
28.77% 2025
2024
2025
Q1: 8.49%
Med: 48.29%
Q3: 82.38%
Average

En 2025, el autonomía financiera de PRAGMA CONSEIL (28.8%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
5.99 ans 2025
2024
2025
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.55 ans
Average

En 2025, el capacidad de reembolso de PRAGMA CONSEIL (6.0 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 873.52. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2025) ?
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

873.517

Interest coverage (2025) ?
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

-232.101

Liquidity indicators evolution
PRAGMA CONSEIL

Sector positioning

Ratio de liquidez
873.52 2025
2024
2025
Q1: 148.71
Med: 349.94
Q3: 1214.97
Bueno +15 pts over 2 years

En 2025, el ratio de liquidez de PRAGMA CONSEIL (873.52) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
-232.1x 2025
2024
2025
Q1: -0.3x
Med: 0.0x
Q3: 0.62x
Average

En 2025, el cobertura de intereses de PRAGMA CONSEIL (-232.1x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 30 días. Plazo proveedores: 33 días. Situación favorable. El FM es negativo (-84 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2025) ?
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

-19 512 €

Customer credit (2025) ?
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

30 j

Supplier credit (2025) ?
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

33 j

Inventory turnover (2025) ?
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 (2025) ?
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

-84 j

WCR and payment terms evolution
PRAGMA CONSEIL

Positioning of PRAGMA CONSEIL in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 148 403€ to 542 938€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
148k€ 262k€ 542k€
262 792 € Range: 148 403€ - 542 938€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 (Conseil pour les affaires et autres conseils de gestion)

Compare PRAGMA CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about PRAGMA CONSEIL

What is the revenue of PRAGMA CONSEIL ?

The revenue of PRAGMA CONSEIL in 2025 is 84 k€.

Is PRAGMA CONSEIL profitable?

Yes, PRAGMA CONSEIL generated a net profit of 111 k€ in 2025.

Where is the headquarters of PRAGMA CONSEIL ?

The headquarters of PRAGMA CONSEIL is located in NOTRE-DAME-DE-BOISSET (42120), in the department Loire.

Where to find the tax return of PRAGMA CONSEIL ?

The tax return of PRAGMA CONSEIL 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 PRAGMA CONSEIL operate?

PRAGMA CONSEIL operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.