Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SAS PESSEY MAGNIFIQUE ET FILS : revenue, balance sheet and financial ratios
SAS PESSEY MAGNIFIQUE ET FILS is a French company
founded 21 years ago,
specialized in the sector Hôtels et hébergement similaire .
Based in MANIGOD (74230),
this company of category PME
shows in 2023 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SAS PESSEY MAGNIFIQUE ET FILS (SIREN 483497129)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
1 786 522 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
160 427 €
160 617 €
147 583 €
281 169 €
256 856 €
176 116 €
157 215 €
164 488 €
169 990 €
EBITDA
N/C
N/C
273 107 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
8.3%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, SAS PESSEY MAGNIFIQUE ET FILS generates positive net income of 160 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 170 k€ -> 160 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
160 427 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
19.831%
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
74.584%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution SAS PESSEY MAGNIFIQUE ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
131.502
115.719
97.704
79.924
61.834
44.804
36.299
25.277
19.831
Financial autonomy
39.334
42.858
46.22
52.009
58.971
62.5
66.824
72.437
74.584
Repayment capacity
None
None
None
None
None
None
3.035
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
11.868%
None%
None%
Sector positioning
Debt ratio
19.832025
2023
2024
2025
Q1: 1.64
Med: 30.37
Q3: 112.14
Good-10 pts over 3 years
In 2025, the debt ratio of SAS PESSEY MAGNIFIQUE ET ... (19.83) 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
74.58%2025
2023
2024
2025
Q1: 10.29%
Med: 39.41%
Q3: 64.73%
Excellent
In 2025, the financial autonomy of SAS PESSEY MAGNIFIQUE ET ... (74.6%) 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.
Repayment capacity
3.04 years2023
2023
Q1: -0.05 years
Med: 0.92 years
Q3: 4.62 years
Average
In 2023, the repayment capacity of SAS PESSEY MAGNIFIQUE ET ... (3.04) 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 649.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
649.69
Liquidity indicators evolution SAS PESSEY MAGNIFIQUE ET FILS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
511.895
654.874
612.699
874.952
1338.056
716.696
738.09
721.112
649.69
Interest coverage
None
None
None
None
None
None
5.919
None
None
Sector positioning
Liquidity ratio
649.692025
2023
2024
2025
Q1: 71.69
Med: 152.66
Q3: 307.39
Excellent
In 2025, the liquidity ratio of SAS PESSEY MAGNIFIQUE ET ... (649.69) 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.
Interest coverage
5.92x2023
2023
Q1: 0.0x
Med: 1.48x
Q3: 10.22x
Good
In 2023, the interest coverage of SAS PESSEY MAGNIFIQUE ET ... (5.9x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution SAS PESSEY MAGNIFIQUE ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
-73 605 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
8
0
0
Customer payment term (days)
0
0
0
0
0
0
1
0
0
Supplier payment term (days)
0
0
0
0
0
0
28
0
0
Positioning of SAS PESSEY MAGNIFIQUE ET FILS in its sector
Comparison with sector Hôtels et hébergement similaire
Valuation estimate
Based on 114 transactions of similar company sales
in 2025,
the value of SAS PESSEY MAGNIFIQUE ET FILS is estimated at
907 500 €
(range 220 737€ - 2 743 361€).
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.
Estimated enterprise value2025
114 transactions
220k€907k€2743k€
907 500 €Range: 220 737€ - 2 743 361€
NAF 5 année 2025
Valuation method used
Net Income Multiple
160 427 €
×
5.7x
=907 500 €
Range: 220 737€ - 2 743 362€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 114 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 (Hôtels et hébergement similaire )
Compare SAS PESSEY MAGNIFIQUE ET FILS with other companies in the same sector:
Frequently asked questions about SAS PESSEY MAGNIFIQUE ET FILS
What is the revenue of SAS PESSEY MAGNIFIQUE ET FILS ?
The revenue of SAS PESSEY MAGNIFIQUE ET FILS in 2023 is 1.8 M€.
Is SAS PESSEY MAGNIFIQUE ET FILS profitable?
Yes, SAS PESSEY MAGNIFIQUE ET FILS generated a net profit of 160 k€ in 2025.
Where is the headquarters of SAS PESSEY MAGNIFIQUE ET FILS ?
The headquarters of SAS PESSEY MAGNIFIQUE ET FILS is located in MANIGOD (74230), in the department Haute-Savoie.
Where to find the tax return of SAS PESSEY MAGNIFIQUE ET FILS ?
The tax return of SAS PESSEY MAGNIFIQUE ET FILS 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 SAS PESSEY MAGNIFIQUE ET FILS operate?
SAS PESSEY MAGNIFIQUE ET FILS operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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