COUVERTURE PANCHOUT DAVID ET ANTHONY : revenue, balance sheet and financial ratios

COUVERTURE PANCHOUT DAVID ET ANTHONY is a French company founded 16 years ago, specialized in the sector Travaux de couverture par éléments. Based in SAINT-VINCENT-CRAMESNIL (76430), this company of category PME shows in 2025 a revenue of 340 k€. 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 - COUVERTURE PANCHOUT DAVID ET ANTHONY (SIREN 514151679)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 339 710 € 264 560 € 299 628 € 298 359 € 259 737 € 242 810 € 240 740 € 276 472 €
Net income 29 169 € 33 811 € 5 311 € 15 003 € 21 371 € 15 469 € 25 490 € 19 883 €
EBITDA 35 046 € 43 740 € 6 324 € 20 144 € 26 970 € 22 782 € 33 314 € 24 872 €
Net margin 8.6% 12.8% 1.8% 5.0% 8.2% 6.4% 10.6% 7.2%

Revenue and income statement

In 2025, COUVERTURE PANCHOUT DAVID ET ANTHONY achieves revenue of 340 k€. Revenue is growing positively over 8 years (CAGR: +3.0%). Vs 2024, growth of +28% (265 k€ -> 340 k€). After deducting consumption (187 k€), gross margin stands at 153 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 10.3% of revenue. Warning negative scissor effect: despite revenue change (+28%), EBITDA varies by -20%, reducing margin by 6.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 8.6% 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

339 710 €

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

152 664 €

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

35 046 €

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

33 511 €

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

29 169 €

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

10.2%

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 2%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

2.356%

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

1.208%

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

9.037%

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

0.0

Solvency indicators evolution
COUVERTURE PANCHOUT DAVID ET ANTHONY

Sector positioning

Debt ratio
2.36 2025
2023
2024
2025
Q1: 5.5
Med: 19.37
Q3: 43.02
Excellent -45 pts over 3 years

In 2025, the debt ratio of COUVERTURE PANCHOUT DAVID... (2.36) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
1.21% 2025
2023
2024
2025
Q1: 30.43%
Med: 48.45%
Q3: 62.62%
Watch -18 pts over 3 years

In 2025, the financial autonomy of COUVERTURE PANCHOUT DAVID... (1.2%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.11 years
Med: 0.62 years
Q3: 1.55 years
Excellent -17 pts over 3 years

In 2025, the repayment capacity of COUVERTURE PANCHOUT DAVID... (0.00) 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 176.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

176.132

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

0.0

Liquidity indicators evolution
COUVERTURE PANCHOUT DAVID ET ANTHONY

Sector positioning

Liquidity ratio
176.13 2025
2023
2024
2025
Q1: 162.47
Med: 222.06
Q3: 326.0
Average -7 pts over 3 years

In 2025, the liquidity ratio of COUVERTURE PANCHOUT DAVID... (176.13) 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
0.0x 2025
2023
2024
2025
Q1: 0.16x
Med: 1.23x
Q3: 4.4x
Average -26 pts over 3 years

In 2025, the interest coverage of COUVERTURE PANCHOUT DAVID... (0.0x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-70 days): operations structurally generate cash. Notable WCR improvement over the period (-100%), freeing up cash.

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

-66 138 €

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

44 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

68 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

23 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

-70 j

WCR and payment terms evolution
COUVERTURE PANCHOUT DAVID ET ANTHONY

Positioning of COUVERTURE PANCHOUT DAVID ET ANTHONY in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of COUVERTURE PANCHOUT DAVID ET ANTHONY is estimated at 70 968 € (range 34 538€ - 117 093€). With an EBITDA of 35 046€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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
113 transactions
34k€ 70k€ 117k€
70 968 € Range: 34 538€ - 117 093€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
35 046 € × 2.2x
Estimation 78 842 €
32 542€ - 126 501€
Revenue Multiple 30%
339 710 € × 0.16x
Estimation 52 687 €
34 257€ - 86 230€
Net Income Multiple 20%
29 169 € × 2.7x
Estimation 78 710 €
39 953€ - 139 870€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)

Compare COUVERTURE PANCHOUT DAVID ET ANTHONY with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about COUVERTURE PANCHOUT DAVID ET ANTHONY

What is the revenue of COUVERTURE PANCHOUT DAVID ET ANTHONY ?

The revenue of COUVERTURE PANCHOUT DAVID ET ANTHONY in 2025 is 340 k€.

Is COUVERTURE PANCHOUT DAVID ET ANTHONY profitable?

Yes, COUVERTURE PANCHOUT DAVID ET ANTHONY generated a net profit of 29 k€ in 2025.

Where is the headquarters of COUVERTURE PANCHOUT DAVID ET ANTHONY ?

The headquarters of COUVERTURE PANCHOUT DAVID ET ANTHONY is located in SAINT-VINCENT-CRAMESNIL (76430), in the department Seine-Maritime.

Where to find the tax return of COUVERTURE PANCHOUT DAVID ET ANTHONY ?

The tax return of COUVERTURE PANCHOUT DAVID ET ANTHONY 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 COUVERTURE PANCHOUT DAVID ET ANTHONY operate?

COUVERTURE PANCHOUT DAVID ET ANTHONY operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.