SIREN : 537852287
SARL PMA is a French company founded 14 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in LAVARDENS (32360), this company of category PME shows in 2023 a revenue of 226 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 226 382 € | 264 157 € | 244 595 € | 170 896 € | 158 210 € | 196 400 € | 192 093 € |
| Net income | 18 318 € | 17 214 € | 21 389 € | -18 636 € | -4 859 € | -2 552 € | 6 056 € |
| EBITDA | 17 819 € | 40 526 € | 40 663 € | -17 997 € | 3 952 € | 17 298 € | 23 880 € |
| Net margin | 8.1% | 6.5% | 8.7% | -10.9% | -3.1% | -1.3% | 3.2% |
In 2023, SARL PMA achieves revenue of 226 k€. Revenue is growing positively over 7 years (CAGR: +2.1%). Significant drop of -14% vs 2022. After deducting consumption (112 k€), gross margin stands at 115 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 7.9% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -56%, reducing margin by 7.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.
226 382 €
114 745 €
17 819 €
2 443 €
18 318 €
7.9%
The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 69%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
28.763%
69.393%
5.298%
2.275
20.6%
In 2023, the debt ratio of SARL PMA (28.76) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of SARL PMA (69.4%) 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 2023, the repayment capacity of SARL PMA (2.27) 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 513.14. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
513.136
1.24
In 2023, the liquidity ratio of SARL PMA (513.14) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of SARL PMA (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 59 days of revenue, i.e. 37 k€ to permanently finance. Over 2015-2023, WCR increased by +233%, requiring additional financing.
37 258 €
16 j
26 j
1 j
59 j
Based on 120 transactions of similar company sales (all years), the value of SARL PMA is estimated at 40 363 € (range 14 692€ - 101 502€). With an EBITDA of 17 819€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 120 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 SARL PMA with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires
The revenue of SARL PMA in 2023 is 226 k€.
Yes, SARL PMA generated a net profit of 18 k€ in 2023.
The headquarters of SARL PMA is located in LAVARDENS (32360), in the department Gers.
The tax return of SARL PMA 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).
SARL PMA operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.