SIREN : 835195769
SASU PRAC is a French company founded 8 years ago, specialized in the sector Vente à domicile. Based in BOUT-DU-PONT-DE-LARN (81660), this company of category PME shows in 2023 a revenue of 72 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-07-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Point(s) de vigilance : liquidité à court terme tendue.
In summary, SASU PRAC combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.
| Indicator | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 72 189 € | 63 649 € | 51 606 € | 38 369 € |
| Net income | 5 252 € | -10 765 € | -2 833 € | -4 021 € |
| EBITDA | 14 893 € | 497 € | 8 467 € | 6 610 € |
| Net margin | 7.3% | -16.9% | -5.5% | -10.5% |
In 2023, SASU PRAC achieves revenue of 72 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +23.5%. Vs 2022, growth of +13% (64 k€ -> 72 k€). After deducting consumption (7 k€), gross margin stands at 66 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 20.6% of revenue. Positive scissor effect: EBITDA margin improves by +19.8 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.8%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.
72 189 €
65 627 €
14 893 €
5 533 €
5 252 €
20.6%
The debt ratio (= Financial debt / Equity x 100) stands at 2478%. This ratio is less favorable than the sector median (5.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This ratio is more favorable than the sector median (27.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3%).
2478.0%
52.3%
20.25%
1.55
47.7%
In 2023, the debt ratio of SASU PRAC (2478.0%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of SASU PRAC (52.3%) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.26. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
0.26
1.89
In 2023, the liquidity ratio of SASU PRAC (0.26) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-94 days): operations structurally generate cash. Between 2020 and 2023, WCR worsened by 147 days of revenue, signaling an increased financing need.
-18 824 €
2 j
4 j
5 j
-94 j
Based on 89 transactions of similar company sales
(all years),
the value of SASU PRAC is estimated at
38 689 €
(range 19 531€ - 73 728€).
With an EBITDA of 14 893€, the sector multiple of 3.2x is applied.
The price/revenue ratio is 0.50x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 89 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 SASU PRAC with other companies in the same sector:
Largest companies by revenue in the sector Vente à domicile:
Largest companies by revenue in the department Tarn:
The revenue of SASU PRAC in 2023 is 72 k€.
Yes, SASU PRAC generated a net profit of 5 k€ in 2023.
The headquarters of SASU PRAC is located in BOUT-DU-PONT-DE-LARN (81660), in the department Tarn.
The tax return of SASU PRAC 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).
SASU PRAC operates in the sector Vente à domicile (NAF code 47.99A). See the 'Sector positioning' section above to compare the company with its competitors.