SOC MICHEL PASCUAL EXPORT : revenue, balance sheet and financial ratios

SOC MICHEL PASCUAL EXPORT is a French company founded 38 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in SAINT-PAUL-DE-VENCE (06570), this company of category PME shows in 2022 a revenue of 273 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

Financial history - SOC MICHEL PASCUAL EXPORT (SIREN 342005188)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 273 154 € 170 363 € 167 453 € 475 133 € 509 206 € 531 762 € 561 180 €
Net income 33 944 € 43 891 € -66 052 € -52 046 € -29 029 € 1 705 € 16 430 €
EBITDA 30 355 € 34 511 € -66 473 € -53 553 € -26 916 € 1 730 € 12 064 €
Net margin 12.4% 25.8% -39.4% -11.0% -5.7% 0.3% 2.9%

Revenue and income statement

In 2022, SOC MICHEL PASCUAL EXPORT achieves revenue of 273 k€. Revenue is declining over the period 2016-2022 (CAGR: -11.3%). Vs 2021, growth of +60% (170 k€ -> 273 k€). After deducting consumption (84 k€), gross margin stands at 189 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 11.1% of revenue. Warning negative scissor effect: despite revenue change (+60%), EBITDA varies by -12%, reducing margin by 9.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 12.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

273 154 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

188 794 €

EBITDA (2022) ?
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

30 355 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

28 158 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 944 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.1%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.042%

Financial autonomy (2022) ?
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

22.489%

Cash flow / Revenue (2022) ?
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

14.009%

Repayment capacity (2022) ?
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

1.898

Asset age ratio (2022) ?
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

13.2%

Solvency indicators evolution
SOC MICHEL PASCUAL EXPORT

Sector positioning

Debt ratio
44.04 2022
2020
2021
2022
Q1: 0.17
Med: 26.83
Q3: 100.19
Average -10 pts over 3 years

In 2022, the debt ratio of SOC MICHEL PASCUAL EXPORT (44.04) 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
22.49% 2022
2020
2021
2022
Q1: 9.09%
Med: 34.43%
Q3: 58.7%
Average -16 pts over 3 years

In 2022, the financial autonomy of SOC MICHEL PASCUAL EXPORT (22.5%) 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
1.9 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Average +46 pts over 3 years

In 2022, the repayment capacity of SOC MICHEL PASCUAL EXPORT (1.90) 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 379.29. 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 8.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

379.293

Interest coverage (2022) ?
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

8.025

Liquidity indicators evolution
SOC MICHEL PASCUAL EXPORT

Sector positioning

Liquidity ratio
379.29 2022
2020
2021
2022
Q1: 125.37
Med: 213.41
Q3: 374.77
Excellent

In 2022, the liquidity ratio of SOC MICHEL PASCUAL EXPORT (379.29) 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
8.03x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Excellent +50 pts over 3 years

In 2022, the interest coverage of SOC MICHEL PASCUAL EXPORT (8.0x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 96 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 7 days of revenue, i.e. 5 k€ to permanently finance. Over 2016-2022, WCR increased by +39%, requiring additional financing.

Operating WCR (2022) ?
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

5 463 €

Customer credit (2022) ?
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

4 j

Supplier credit (2022) ?
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

96 j

Inventory turnover (2022) ?
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

15 j

WCR in days of revenue (2022) ?
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

7 j

WCR and payment terms evolution
SOC MICHEL PASCUAL EXPORT

Positioning of SOC MICHEL PASCUAL EXPORT in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of SOC MICHEL PASCUAL EXPORT is estimated at 86 340 € (range 51 644€ - 169 181€). With an EBITDA of 30 355€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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.

Estimated enterprise value 2022
109 transactions
51k€ 86k€ 169k€
86 340 € Range: 51 644€ - 169 181€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
30 355 € × 1.8x
Estimation 55 692 €
36 806€ - 118 976€
Revenue Multiple 30%
273 154 € × 0.48x
Estimation 131 863 €
81 190€ - 213 181€
Net Income Multiple 20%
33 944 € × 2.8x
Estimation 94 679 €
44 423€ - 228 694€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Autres commerces de détail spécialisés divers)

Compare SOC MICHEL PASCUAL EXPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SOC MICHEL PASCUAL EXPORT

What is the revenue of SOC MICHEL PASCUAL EXPORT ?

The revenue of SOC MICHEL PASCUAL EXPORT in 2022 is 273 k€.

Is SOC MICHEL PASCUAL EXPORT profitable?

Yes, SOC MICHEL PASCUAL EXPORT generated a net profit of 34 k€ in 2022.

Where is the headquarters of SOC MICHEL PASCUAL EXPORT ?

The headquarters of SOC MICHEL PASCUAL EXPORT is located in SAINT-PAUL-DE-VENCE (06570), in the department Alpes-Maritimes.

Where to find the tax return of SOC MICHEL PASCUAL EXPORT ?

The tax return of SOC MICHEL PASCUAL EXPORT 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 SOC MICHEL PASCUAL EXPORT operate?

SOC MICHEL PASCUAL EXPORT operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.