PROFESSIONAL COMPUTER ASSOCIES FRANCE : revenue, balance sheet and financial ratios

PROFESSIONAL COMPUTER ASSOCIES FRANCE is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in SERRIS (77700), this company of category ETI shows in 2024 a revenue of 122.0 M€. 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 - PROFESSIONAL COMPUTER ASSOCIES FRANCE (SIREN 421945411)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 121 973 749 € 80 358 954 € 82 068 340 € 100 298 427 € 101 164 624 € 76 839 013 € 46 342 914 € 21 325 991 €
Net income 1 249 422 € 1 396 462 € 1 008 598 € 1 786 910 € 376 752 € 581 278 € -1 715 281 € -48 858 €
EBITDA 1 629 437 € 1 968 087 € 1 555 974 € 2 425 250 € 979 975 € 804 768 € -2 528 121 € -639 087 €
Net margin 1.0% 1.7% 1.2% 1.8% 0.4% 0.8% -3.7% -0.2%

Revenue and income statement

In 2024, PROFESSIONAL COMPUTER ASSOCIES FRANCE achieves revenue of 122.0 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +28.3%. Vs 2023, growth of +52% (80.4 M€ -> 122.0 M€). After deducting consumption (117.2 M€), gross margin stands at 4.8 M€, i.e. a rate of 4%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 1.0% 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

121 973 749 €

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

4 791 614 €

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

1 629 437 €

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

1 626 163 €

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

1 249 422 €

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

1.3%

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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 8%. 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 49%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

7.871%

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

48.714%

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

1.16%

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

1.186

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

81.4%

Solvency indicators evolution
PROFESSIONAL COMPUTER ASSOCIES FRANCE

Sector positioning

Debt ratio
7.87 2024
2022
2023
2024
Q1: 0.0
Med: 7.93
Q3: 44.29
Good +14 pts over 3 years

In 2024, the debt ratio of PROFESSIONAL COMPUTER ASS... (7.87) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
48.71% 2024
2022
2023
2024
Q1: 13.59%
Med: 36.92%
Q3: 57.79%
Good -11 pts over 3 years

In 2024, the financial autonomy of PROFESSIONAL COMPUTER ASS... (48.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.19 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.36 years
Average +10 pts over 3 years

In 2024, the repayment capacity of PROFESSIONAL COMPUTER ASS... (1.19) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.07. 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 72.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

208.069

Interest coverage (2024) ?
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

72.883

Liquidity indicators evolution
PROFESSIONAL COMPUTER ASSOCIES FRANCE

Sector positioning

Liquidity ratio
208.07 2024
2022
2023
2024
Q1: 140.42
Med: 215.62
Q3: 368.47
Average -28 pts over 3 years

In 2024, the liquidity ratio of PROFESSIONAL COMPUTER ASS... (208.07) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
72.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.15x
Q3: 4.83x
Excellent

In 2024, the interest coverage of PROFESSIONAL COMPUTER ASS... (72.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 30.4 M€ to permanently finance. Over 2017-2024, WCR increased by +94%, requiring additional financing.

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

30 405 616 €

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

21 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

52 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

8 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

90 j

WCR and payment terms evolution
PROFESSIONAL COMPUTER ASSOCIES FRANCE

Positioning of PROFESSIONAL COMPUTER ASSOCIES FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of PROFESSIONAL COMPUTER ASSOCIES FRANCE is estimated at 14 935 112 € (range 4 164 427€ - 22 078 982€). With an EBITDA of 1 629 437€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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
61 tx
4164k€ 14935k€ 22078k€
14 935 112 € Range: 4 164 427€ - 22 078 982€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 629 437 € × 2.5x
Estimation 4 072 824 €
891 144€ - 8 272 285€
Revenue Multiple 30%
121 973 749 € × 0.33x
Estimation 40 067 888 €
11 686 285€ - 53 154 613€
Net Income Multiple 20%
1 249 422 € × 3.5x
Estimation 4 391 671 €
1 064 848€ - 9 982 279€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare PROFESSIONAL COMPUTER ASSOCIES FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about PROFESSIONAL COMPUTER ASSOCIES FRANCE

What is the revenue of PROFESSIONAL COMPUTER ASSOCIES FRANCE ?

The revenue of PROFESSIONAL COMPUTER ASSOCIES FRANCE in 2024 is 122.0 M€.

Is PROFESSIONAL COMPUTER ASSOCIES FRANCE profitable?

Yes, PROFESSIONAL COMPUTER ASSOCIES FRANCE generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of PROFESSIONAL COMPUTER ASSOCIES FRANCE ?

The headquarters of PROFESSIONAL COMPUTER ASSOCIES FRANCE is located in SERRIS (77700), in the department Seine-et-Marne.

Where to find the tax return of PROFESSIONAL COMPUTER ASSOCIES FRANCE ?

The tax return of PROFESSIONAL COMPUTER ASSOCIES FRANCE 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 PROFESSIONAL COMPUTER ASSOCIES FRANCE operate?

PROFESSIONAL COMPUTER ASSOCIES FRANCE operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.