Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ATELIER BERTRAND PONCELET : revenue, balance sheet and financial ratios

ATELIER BERTRAND PONCELET is a French company founded 11 years ago, specialized in the sector Réparation de meubles et d'équipements du foyer. Based in VOU (37240), this company of category PME shows in 2016 a revenue of 53 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 - ATELIER BERTRAND PONCELET (SIREN 811440296)
Indicator 2016
Revenue 52 707 €
Net income 1 377 €
EBITDA 3 179 €
Net margin 2.6%

Revenue and income statement

In 2016, ATELIER BERTRAND PONCELET achieves revenue of 53 k€. After deducting consumption (13 k€), gross margin stands at 39 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

52 707 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 473 €

EBITDA (2016) ?
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

3 179 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 622 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 377 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 611%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

611.149%

Financial autonomy (2016) ?
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

4.168%

Cash flow / Revenue (2016) ?
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

5.57%

Repayment capacity (2016) ?
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

4.948

Asset age ratio (2016) ?
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

84.4%

Solvency indicators evolution
ATELIER BERTRAND PONCELET

Sector positioning

Debt ratio
611.15 2016
2016
Q1: 0.0
Med: 18.87
Q3: 69.97
Watch

In 2016, the debt ratio of ATELIER BERTRAND PONCELET (611.15) 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
4.17% 2016
2016
Q1: 11.59%
Med: 34.39%
Q3: 62.52%
Watch

In 2016, the financial autonomy of ATELIER BERTRAND PONCELET (4.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.95 years 2016
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 1.22 years
Watch

In 2016, the repayment capacity of ATELIER BERTRAND PONCELET (4.95) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 122.75. 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 7.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

122.755

Interest coverage (2016) ?
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

7.707

Liquidity indicators evolution
ATELIER BERTRAND PONCELET

Sector positioning

Liquidity ratio
122.75 2016
2016
Q1: 116.42
Med: 183.58
Q3: 302.36
Average

In 2016, the liquidity ratio of ATELIER BERTRAND PONCELET (122.75) 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
7.71x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 2.11x
Excellent

In 2016, the interest coverage of ATELIER BERTRAND PONCELET (7.7x) 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: 181 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The gap of 172 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 8 k€ to permanently finance.

Operating WCR (2016) ?
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

7 618 €

Customer credit (2016) ?
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

181 j

Supplier credit (2016) ?
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

9 j

Inventory turnover (2016) ?
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

67 j

WCR in days of revenue (2016) ?
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

52 j

WCR and payment terms evolution
ATELIER BERTRAND PONCELET

Positioning of ATELIER BERTRAND PONCELET in its sector

Comparison with sector Réparation de meubles et d'équipements du foyer

Valuation estimate

Based on 100 transactions of similar company sales (all years), the value of ATELIER BERTRAND PONCELET is estimated at 18 388 € (range 10 098€ - 29 008€). With an EBITDA of 3 179€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.53x (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 2016
100 transactions
10k€ 18k€ 29k€
18 388 € Range: 10 098€ - 29 008€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 179 € × 5.6x
Estimation 17 782 €
8 504€ - 27 325€
Revenue Multiple 30%
52 707 € × 0.53x
Estimation 28 029 €
17 729€ - 44 605€
Net Income Multiple 20%
1 377 € × 4.0x
Estimation 5 445 €
2 639€ - 9 824€
How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Réparation de meubles et d'équipements du foyer)

Compare ATELIER BERTRAND PONCELET with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de meubles et d'équipements du foyer

Frequently asked questions about ATELIER BERTRAND PONCELET

What is the revenue of ATELIER BERTRAND PONCELET ?

The revenue of ATELIER BERTRAND PONCELET in 2016 is 53 k€.

Is ATELIER BERTRAND PONCELET profitable?

Yes, ATELIER BERTRAND PONCELET generated a net profit of 1 k€ in 2016.

Where is the headquarters of ATELIER BERTRAND PONCELET ?

The headquarters of ATELIER BERTRAND PONCELET is located in VOU (37240), in the department Indre-et-Loire.

Where to find the tax return of ATELIER BERTRAND PONCELET ?

The tax return of ATELIER BERTRAND PONCELET 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 ATELIER BERTRAND PONCELET operate?

ATELIER BERTRAND PONCELET operates in the sector Réparation de meubles et d'équipements du foyer (NAF code 95.24Z). See the 'Sector positioning' section above to compare the company with its competitors.