COMMERCIALISATION PISCINES MARMANDAISES : revenue, balance sheet and financial ratios

COMMERCIALISATION PISCINES MARMANDAISES is a French company founded 14 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-PARDOUX-DU-BREUIL (47200), this company of category PME shows in 2025 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COMMERCIALISATION PISCINES MARMANDAISES (SIREN 538740564)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 274 707 € 1 219 529 € 1 408 299 € 1 399 351 € 1 278 219 € 1 042 445 € 947 120 € 927 434 € 778 244 €
Net income 7 495 € 5 862 € 43 730 € 111 536 € 106 862 € 47 418 € 37 264 € 51 145 € 19 112 €
EBITDA 49 244 € 48 892 € 99 260 € 195 549 € 174 868 € 88 979 € 72 897 € 83 761 € 53 265 €
Net margin 0.6% 0.5% 3.1% 8.0% 8.4% 4.5% 3.9% 5.5% 2.5%

Revenue and income statement

In 2025, COMMERCIALISATION PISCINES MARMANDAISES achieves revenue of 1.3 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2024: +5%. After deducting consumption (738 k€), gross margin stands at 537 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 274 707 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

536 731 €

EBITDA (2025) ?
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

49 244 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 179 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 495 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.9%

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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 25%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.71%

Financial autonomy (2025) ?
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

65.675%

Cash flow / Revenue (2025) ?
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

0.908%

Repayment capacity (2025) ?
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

6.666

Asset age ratio (2025) ?
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

20.7%

Solvency indicators evolution
COMMERCIALISATION PISCINES MARMANDAISES

Sector positioning

Debt ratio
24.71 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good

In 2025, the debt ratio of COMMERCIALISATION PISCINE... (24.71) 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
65.67% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent +13 pts over 3 years

In 2025, the financial autonomy of COMMERCIALISATION PISCINE... (65.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
6.67 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Watch +10 pts over 3 years

In 2025, the repayment capacity of COMMERCIALISATION PISCINE... (6.67) 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 538.60. 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 4.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

538.598

Interest coverage (2025) ?
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

4.443

Liquidity indicators evolution
COMMERCIALISATION PISCINES MARMANDAISES

Sector positioning

Liquidity ratio
538.6 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent +19 pts over 3 years

In 2025, the liquidity ratio of COMMERCIALISATION PISCINE... (538.60) 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
4.44x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Good -20 pts over 3 years

In 2025, the interest coverage of COMMERCIALISATION PISCINE... (4.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 407 k€ to permanently finance.

Operating WCR (2025) ?
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

407 486 €

Customer credit (2025) ?
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

11 j

Supplier credit (2025) ?
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

20 j

Inventory turnover (2025) ?
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

90 j

WCR in days of revenue (2025) ?
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

115 j

WCR and payment terms evolution
COMMERCIALISATION PISCINES MARMANDAISES

Positioning of COMMERCIALISATION PISCINES MARMANDAISES in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of COMMERCIALISATION PISCINES MARMANDAISES is estimated at 198 545 € (range 97 686€ - 345 065€). With an EBITDA of 49 244€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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 2025
239 transactions
97k€ 198k€ 345k€
198 545 € Range: 97 686€ - 345 065€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 244 € × 3.4x
Estimation 167 098 €
66 748€ - 290 527€
Revenue Multiple 30%
1 274 707 € × 0.28x
Estimation 360 477 €
205 350€ - 624 715€
Net Income Multiple 20%
7 495 € × 4.6x
Estimation 34 265 €
13 541€ - 61 935€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare COMMERCIALISATION PISCINES MARMANDAISES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about COMMERCIALISATION PISCINES MARMANDAISES

What is the revenue of COMMERCIALISATION PISCINES MARMANDAISES ?

The revenue of COMMERCIALISATION PISCINES MARMANDAISES in 2025 is 1.3 M€.

Is COMMERCIALISATION PISCINES MARMANDAISES profitable?

Yes, COMMERCIALISATION PISCINES MARMANDAISES generated a net profit of 7 k€ in 2025.

Where is the headquarters of COMMERCIALISATION PISCINES MARMANDAISES ?

The headquarters of COMMERCIALISATION PISCINES MARMANDAISES is located in SAINT-PARDOUX-DU-BREUIL (47200), in the department Lot-et-Garonne.

Where to find the tax return of COMMERCIALISATION PISCINES MARMANDAISES ?

The tax return of COMMERCIALISATION PISCINES MARMANDAISES 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 COMMERCIALISATION PISCINES MARMANDAISES operate?

COMMERCIALISATION PISCINES MARMANDAISES operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.