SOCIETE PAGNOT ET COMPAGNIE : revenue, balance sheet and financial ratios

SOCIETE PAGNOT ET COMPAGNIE is a French company founded 64 years ago, specialized in the sector Affrètement et organisation des transports . Based in MORTEAU (25500), this company of category PME shows in 2018 a revenue of 5.7 M€. 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 PAGNOT ET COMPAGNIE (SIREN 622820447)
Indicator 2018 2017 2016 2015
Revenue 5 657 394 € 6 296 527 € 5 858 113 € N/C
Net income 6 886 € 8 687 € -48 537 € -206 395 €
EBITDA -937 120 € -832 831 € -1 239 074 € N/C
Net margin 0.1% 0.1% -0.8% N/C

Revenue and income statement

In 2018, SOCIETE PAGNOT ET COMPAGNIE achieves revenue of 5.7 M€. Activity remains stable over the period (CAGR: -1.7%). Significant drop of -10% vs 2017. After deducting consumption (26 k€), gross margin stands at 5.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -937 k€, representing -16.6% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -13%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 657 394 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 631 720 €

EBITDA (2018) ?
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

-937 120 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 116 414 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 886 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-16.6%

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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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.545%

Financial autonomy (2018) ?
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

18.076%

Cash flow / Revenue (2018) ?
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

-17.206%

Repayment capacity (2018) ?
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

-0.872

Asset age ratio (2018) ?
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

15.5%

Solvency indicators evolution
SOCIETE PAGNOT ET COMPAGNIE

Sector positioning

Debt ratio
77.55 2018
2016
2017
2018
Q1: 0.0
Med: 3.22
Q3: 37.32
Watch

In 2018, the debt ratio of SOCIETE PAGNOT ET COMPAGNIE (77.55) 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.

Financial autonomy
18.08% 2018
2016
2017
2018
Q1: 12.19%
Med: 27.75%
Q3: 46.29%
Average

In 2018, the financial autonomy of SOCIETE PAGNOT ET COMPAGNIE (18.1%) 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
-0.87 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.82 years
Excellent

In 2018, the repayment capacity of SOCIETE PAGNOT ET COMPAGNIE (-0.87) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

140.996

Interest coverage (2018) ?
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

-2.644

Liquidity indicators evolution
SOCIETE PAGNOT ET COMPAGNIE

Sector positioning

Liquidity ratio
141.0 2018
2016
2017
2018
Q1: 114.29
Med: 143.31
Q3: 206.8
Average +24 pts over 3 years

In 2018, the liquidity ratio of SOCIETE PAGNOT ET COMPAGNIE (141.00) 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.

Interest coverage
-2.64x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.06x
Q3: 2.53x
Average

In 2018, the interest coverage of SOCIETE PAGNOT ET COMPAGNIE (-2.6x) 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: 282 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 157 days. The gap of 125 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 274 days of revenue, i.e. 4.3 M€ to permanently finance.

Operating WCR (2018) ?
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

4 303 240 €

Customer credit (2018) ?
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

282 j

Supplier credit (2018) ?
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

157 j

Inventory turnover (2018) ?
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 in days of revenue (2018) ?
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

274 j

WCR and payment terms evolution
SOCIETE PAGNOT ET COMPAGNIE

Positioning of SOCIETE PAGNOT ET COMPAGNIE in its sector

Comparison with sector Affrètement et organisation des transports

Valuation estimate

Based on 167 transactions of similar company sales (all years), the value of SOCIETE PAGNOT ET COMPAGNIE is estimated at 361 769 € (range 319 878€ - 638 079€). The price/revenue ratio is 0.11x (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 2018
167 transactions
319k€ 361k€ 638k€
361 769 € Range: 319 878€ - 638 079€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
5 657 394 € × 0.11x
Estimation 600 037 €
531 905€ - 1 053 074€
Net Income Multiple 20%
6 886 € × 0.6x
Estimation 4 368 €
1 839€ - 15 588€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 167 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 (Affrètement et organisation des transports )

Compare SOCIETE PAGNOT ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Affrètement et organisation des transports

Frequently asked questions about SOCIETE PAGNOT ET COMPAGNIE

What is the revenue of SOCIETE PAGNOT ET COMPAGNIE ?

The revenue of SOCIETE PAGNOT ET COMPAGNIE in 2018 is 5.7 M€.

Is SOCIETE PAGNOT ET COMPAGNIE profitable?

Yes, SOCIETE PAGNOT ET COMPAGNIE generated a net profit of 7 k€ in 2018.

Where is the headquarters of SOCIETE PAGNOT ET COMPAGNIE ?

The headquarters of SOCIETE PAGNOT ET COMPAGNIE is located in MORTEAU (25500), in the department Doubs.

Where to find the tax return of SOCIETE PAGNOT ET COMPAGNIE ?

The tax return of SOCIETE PAGNOT ET COMPAGNIE 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 PAGNOT ET COMPAGNIE operate?

SOCIETE PAGNOT ET COMPAGNIE operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.