COMPAGNIE DES PISCINES LOIRE ATLANTIQUE : revenue, balance sheet and financial ratios

COMPAGNIE DES PISCINES LOIRE ATLANTIQUE is a French company founded 20 years ago, specialized in the sector Autres travaux de finition. Based in ORVAULT (44700), this company of category ETI shows in 2024 a revenue of 1.2 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 - COMPAGNIE DES PISCINES LOIRE ATLANTIQUE (SIREN 488934324)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 1 213 529 € 947 494 € 1 049 488 € 1 128 555 € 940 935 € 957 355 € 824 728 € 481 702 €
Net income 699 € 1 296 € 4 426 € 3 380 € 11 600 € 926 € 24 100 € 370 €
EBITDA 44 026 € 28 992 € 27 429 € 53 329 € 128 191 € 7 152 € 27 452 € -20 901 €
Net margin 0.1% 0.1% 0.4% 0.3% 1.2% 0.1% 2.9% 0.1%

Revenue and income statement

In 2024, COMPAGNIE DES PISCINES LOIRE ATLANTIQUE achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2023, growth of +28% (947 k€ -> 1.2 M€). After deducting consumption (321 k€), gross margin stands at 892 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 699 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 213 529 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

892 382 €

EBITDA (2024) ?
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

44 026 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 062 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

699 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 972%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 20.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

972.001%

Financial autonomy (2024) ?
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

5.11%

Cash flow / Revenue (2024) ?
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

0.857%

Repayment capacity (2024) ?
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

20.225

Asset age ratio (2024) ?
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

53.2%

Solvency indicators evolution
COMPAGNIE DES PISCINES LOIRE ATLANTIQUE

Sector positioning

Debt ratio
972.0 2024
2022
2023
2024
Q1: 0.34
Med: 12.18
Q3: 45.21
Watch

In 2024, the debt ratio of COMPAGNIE DES PISCINES LO... (972.00) 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
5.11% 2024
2022
2023
2024
Q1: 5.39%
Med: 29.66%
Q3: 54.37%
Average

In 2024, the financial autonomy of COMPAGNIE DES PISCINES LO... (5.1%) 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
20.23 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.73 years
Watch

In 2024, the repayment capacity of COMPAGNIE DES PISCINES LO... (20.23) 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 149.83. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

149.828

Interest coverage (2024) ?
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

0.547

Liquidity indicators evolution
COMPAGNIE DES PISCINES LOIRE ATLANTIQUE

Sector positioning

Liquidity ratio
149.83 2024
2022
2023
2024
Q1: 141.46
Med: 215.95
Q3: 344.99
Average +9 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE DES PISCINES LO... (149.83) 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
0.55x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.6x
Good -17 pts over 3 years

In 2024, the interest coverage of COMPAGNIE DES PISCINES LO... (0.6x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 70 days of revenue, i.e. 237 k€ to permanently finance. Over 2016-2024, WCR increased by +71%, requiring additional financing.

Operating WCR (2024) ?
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

237 124 €

Customer credit (2024) ?
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

39 j

Supplier credit (2024) ?
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

62 j

Inventory turnover (2024) ?
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

29 j

WCR in days of revenue (2024) ?
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

70 j

WCR and payment terms evolution
COMPAGNIE DES PISCINES LOIRE ATLANTIQUE

Positioning of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE in its sector

Comparison with sector Autres travaux de finition

Valuation estimate

Based on 65 transactions of similar company sales in 2024, the value of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE is estimated at 87 766 € (range 48 947€ - 117 722€). With an EBITDA of 44 026€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
65 tx
48k€ 87k€ 117k€
87 766 € Range: 48 947€ - 117 722€
NAF 4 année 2024 Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
44 026 € × 1.6x
Estimation 68 294 €
42 371€ - 94 590€
Revenue Multiple 30%
1 213 529 € × 0.15x
Estimation 177 231 €
91 991€ - 231 374€
Net Income Multiple 20%
699 € × 3.2x
Estimation 2 252 €
824€ - 5 075€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 65 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 travaux de finition)

Compare COMPAGNIE DES PISCINES LOIRE ATLANTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux de finition

Frequently asked questions about COMPAGNIE DES PISCINES LOIRE ATLANTIQUE

What is the revenue of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE ?

The revenue of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE in 2024 is 1.2 M€.

Is COMPAGNIE DES PISCINES LOIRE ATLANTIQUE profitable?

Yes, COMPAGNIE DES PISCINES LOIRE ATLANTIQUE generated a net profit of 699€ in 2024.

Where is the headquarters of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE ?

The headquarters of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE is located in ORVAULT (44700), in the department Loire-Atlantique.

Where to find the tax return of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE ?

The tax return of COMPAGNIE DES PISCINES LOIRE ATLANTIQUE 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 COMPAGNIE DES PISCINES LOIRE ATLANTIQUE operate?

COMPAGNIE DES PISCINES LOIRE ATLANTIQUE operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.