SARL PASQUIER VGT'AL : revenue, balance sheet and financial ratios

SARL PASQUIER VGT'AL is a French company founded 31 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in SECONDIGNY (79130), this company of category PME shows in 2024 a revenue of 26.4 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 - SARL PASQUIER VGT'AL (SIREN 398305250)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 26 443 728 € 26 834 526 € 29 926 725 € 22 689 440 € 16 695 865 € 15 821 268 € 14 390 695 € 14 473 473 € 13 508 618 € 13 907 268 €
Net income 46 588 € 90 784 € 423 184 € 164 449 € 113 459 € 122 110 € 277 441 € 193 669 € 96 112 € 101 447 €
EBITDA 396 617 € 308 264 € 871 872 € 605 499 € 399 855 € 402 928 € 423 787 € 443 689 € 303 487 € 300 320 €
Net margin 0.2% 0.3% 1.4% 0.7% 0.7% 0.8% 1.9% 1.3% 0.7% 0.7%

Revenue and income statement

In 2024, SARL PASQUIER VGT'AL achieves revenue of 26.4 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -1% vs 2023. After deducting consumption (22.0 M€), gross margin stands at 4.5 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 397 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 0.2% 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

26 443 728 €

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

4 466 181 €

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

396 617 €

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

228 538 €

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

46 588 €

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

1.5%

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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% 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

135.602%

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

21.592%

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

0.837%

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

8.314

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

43.1%

Solvency indicators evolution
SARL PASQUIER VGT'AL

Sector positioning

Debt ratio
135.6 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Average

In 2024, the debt ratio of SARL PASQUIER VGT'AL (135.60) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
21.59% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Average

In 2024, the financial autonomy of SARL PASQUIER VGT'AL (21.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
8.31 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Average +11 pts over 3 years

In 2024, the repayment capacity of SARL PASQUIER VGT'AL (8.31) 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 121.48. 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 93.0x. 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

121.476

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

92.957

Liquidity indicators evolution
SARL PASQUIER VGT'AL

Sector positioning

Liquidity ratio
121.48 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Watch

In 2024, the liquidity ratio of SARL PASQUIER VGT'AL (121.48) 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.

Interest coverage
92.96x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Excellent

In 2024, the interest coverage of SARL PASQUIER VGT'AL (93.0x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 5.3 M€ to permanently finance. Over 2015-2024, WCR increased by +71%, 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

5 292 448 €

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

65 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

36 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

31 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

72 j

WCR and payment terms evolution
SARL PASQUIER VGT'AL

Positioning of SARL PASQUIER VGT'AL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of SARL PASQUIER VGT'AL is estimated at 1 308 590 € (range 876 011€ - 1 823 849€). With an EBITDA of 396 617€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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
94 tx
876k€ 1308k€ 1823k€
1 308 590 € Range: 876 011€ - 1 823 849€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
396 617 € × 0.5x
Estimation 193 420 €
114 205€ - 826 911€
Revenue Multiple 30%
26 443 728 € × 0.15x
Estimation 3 996 245 €
2 712 234€ - 4 587 975€
Net Income Multiple 20%
46 588 € × 1.4x
Estimation 65 037 €
26 194€ - 170 006€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare SARL PASQUIER VGT'AL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about SARL PASQUIER VGT'AL

What is the revenue of SARL PASQUIER VGT'AL ?

The revenue of SARL PASQUIER VGT'AL in 2024 is 26.4 M€.

Is SARL PASQUIER VGT'AL profitable?

Yes, SARL PASQUIER VGT'AL generated a net profit of 47 k€ in 2024.

Where is the headquarters of SARL PASQUIER VGT'AL ?

The headquarters of SARL PASQUIER VGT'AL is located in SECONDIGNY (79130), in the department Deux-Sevres.

Where to find the tax return of SARL PASQUIER VGT'AL ?

The tax return of SARL PASQUIER VGT'AL 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 SARL PASQUIER VGT'AL operate?

SARL PASQUIER VGT'AL operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.