SIREN : 333772143
SAS PASCAL BEY DIFFUSION is a French company founded 40 years ago, specialized in the sector Supérettes. Based in BRUNSTATT-DIDENHEIM (68350), this company of category PME shows in 2018 a revenue of 77 k€. 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 | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 76 973 € | 74 479 € | 83 347 € |
| Net income | 17 266 € | 13 374 € | 21 421 € |
| EBITDA | -14 693 € | -19 173 € | -10 644 € |
| Net margin | 22.4% | 18.0% | 25.7% |
In 2018, SAS PASCAL BEY DIFFUSION achieves revenue of 77 k€. Activity remains stable over the period (CAGR: -3.9%). Vs 2017: +3%. After deducting consumption (18 k€), gross margin stands at 59 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -19.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.
76 973 €
59 204 €
-14 693 €
-14 693 €
17 266 €
-19.1%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 88%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
3.985%
88.337%
22.43%
1.424
In 2018, the debt ratio of SAS PASCAL BEY DIFFUSION (3.98) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2018, the financial autonomy of SAS PASCAL BEY DIFFUSION (88.3%) 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 2018, the repayment capacity of SAS PASCAL BEY DIFFUSION (1.42) 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 100.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
100.158
-4.016
In 2018, the liquidity ratio of SAS PASCAL BEY DIFFUSION (100.16) 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.
In 2018, the interest coverage of SAS PASCAL BEY DIFFUSION (-4.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 346 days. Excellent situation: suppliers finance 313 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 11 k€ to permanently finance.
11 107 €
33 j
346 j
7 j
52 j
Based on 341 transactions of similar company sales in 2018, the value of SAS PASCAL BEY DIFFUSION is estimated at 67 902 € (range 28 619€ - 146 486€). The price/revenue ratio is 0.26x (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 341 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 SAS PASCAL BEY DIFFUSION with other companies in the same sector:
The revenue of SAS PASCAL BEY DIFFUSION in 2018 is 77 k€.
Yes, SAS PASCAL BEY DIFFUSION generated a net profit of 17 k€ in 2018.
The headquarters of SAS PASCAL BEY DIFFUSION is located in BRUNSTATT-DIDENHEIM (68350), in the department Haut-Rhin.
The tax return of SAS PASCAL BEY DIFFUSION 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).
SAS PASCAL BEY DIFFUSION operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.