SOCIETE NOUVELLE PAGOT CORPORATION : revenue, balance sheet and financial ratios

SOCIETE NOUVELLE PAGOT CORPORATION is a French company founded 20 years ago, specialized in the sector Restauration traditionnelle. Based in PERIGUEUX (24000), this company of category PME shows in 2021 a revenue of 129 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 - SOCIETE NOUVELLE PAGOT CORPORATION (SIREN 491509816)
Indicator 2021 2020 2019 2017 2016
Revenue 128 847 € 239 540 € 238 854 € 242 985 € 234 982 €
Net income 17 780 € 550 € -1 474 € 1 438 € -646 €
EBITDA 24 875 € -247 € -1 299 € 3 325 € 272 €
Net margin 13.8% 0.2% -0.6% 0.6% -0.3%

Revenue and income statement

In 2021, SOCIETE NOUVELLE PAGOT CORPORATION achieves revenue of 129 k€. Revenue is declining over the period 2016-2021 (CAGR: -11.3%). Significant drop of -46% vs 2020. After deducting consumption (38 k€), gross margin stands at 90 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 19.3% of revenue. Positive scissor effect: EBITDA margin improves by +19.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 13.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

128 847 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 465 €

EBITDA (2021) ?
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

24 875 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 002 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 780 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.8%

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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 15%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.9% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.732%

Financial autonomy (2021) ?
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

11.585%

Cash flow / Revenue (2021) ?
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

14.922%

Repayment capacity (2021) ?
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

1.3

Asset age ratio (2021) ?
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

6.5%

Solvency indicators evolution
SOCIETE NOUVELLE PAGOT CORPORATION

Sector positioning

Debt ratio
14.73 2021
2019
2020
2021
Q1: 1.38
Med: 53.42
Q3: 168.44
Good +6 pts over 3 years

In 2021, the debt ratio of SOCIETE NOUVELLE PAGOT CO... (14.73) 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
11.59% 2021
2019
2020
2021
Q1: 9.07%
Med: 32.0%
Q3: 55.27%
Average

In 2021, the financial autonomy of SOCIETE NOUVELLE PAGOT CO... (11.6%) 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
1.3 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Average +31 pts over 3 years

In 2021, the repayment capacity of SOCIETE NOUVELLE PAGOT CO... (1.30) 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 565.92. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

565.918

Interest coverage (2021) ?
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

0.414

Liquidity indicators evolution
SOCIETE NOUVELLE PAGOT CORPORATION

Sector positioning

Liquidity ratio
565.92 2021
2019
2020
2021
Q1: 86.42
Med: 176.93
Q3: 313.83
Excellent

In 2021, the liquidity ratio of SOCIETE NOUVELLE PAGOT CO... (565.92) 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
0.41x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Average +22 pts over 3 years

In 2021, the interest coverage of SOCIETE NOUVELLE PAGOT CO... (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 76 days of revenue, i.e. 27 k€ to permanently finance.

Operating WCR (2021) ?
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

27 202 €

Customer credit (2021) ?
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 (2021) ?
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

19 j

Inventory turnover (2021) ?
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

4 j

WCR in days of revenue (2021) ?
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

76 j

WCR and payment terms evolution
SOCIETE NOUVELLE PAGOT CORPORATION

Positioning of SOCIETE NOUVELLE PAGOT CORPORATION in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 663 transactions of similar company sales in 2021, the value of SOCIETE NOUVELLE PAGOT CORPORATION is estimated at 129 568 € (range 74 823€ - 235 498€). With an EBITDA of 24 875€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (in line with sector norms). 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 2021
663 transactions
74k€ 129k€ 235k€
129 568 € Range: 74 823€ - 235 498€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 875 € × 5.7x
Estimation 141 556 €
81 538€ - 264 163€
Revenue Multiple 30%
128 847 € × 0.87x
Estimation 111 674 €
72 941€ - 184 456€
Net Income Multiple 20%
17 780 € × 7.1x
Estimation 126 443 €
60 861€ - 240 399€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 663 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 (Restauration traditionnelle)

Compare SOCIETE NOUVELLE PAGOT CORPORATION with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOCIETE NOUVELLE PAGOT CORPORATION

What is the revenue of SOCIETE NOUVELLE PAGOT CORPORATION ?

The revenue of SOCIETE NOUVELLE PAGOT CORPORATION in 2021 is 129 k€.

Is SOCIETE NOUVELLE PAGOT CORPORATION profitable?

Yes, SOCIETE NOUVELLE PAGOT CORPORATION generated a net profit of 18 k€ in 2021.

Where is the headquarters of SOCIETE NOUVELLE PAGOT CORPORATION ?

The headquarters of SOCIETE NOUVELLE PAGOT CORPORATION is located in PERIGUEUX (24000), in the department Dordogne.

Where to find the tax return of SOCIETE NOUVELLE PAGOT CORPORATION ?

The tax return of SOCIETE NOUVELLE PAGOT CORPORATION 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 SOCIETE NOUVELLE PAGOT CORPORATION operate?

SOCIETE NOUVELLE PAGOT CORPORATION operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.