DIRECT PISCINES 72 : revenue, balance sheet and financial ratios

DIRECT PISCINES 72 is a French company founded 9 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BEAUCOUZE (49070), this company of category PME shows in 2022 a revenue of 1.5 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 - DIRECT PISCINES 72 (SIREN 824697379)
Indicator 2023 2022 2021 2020 2019 2018
Revenue N/C 1 507 093 € N/C 1 611 858 € 1 126 820 € 783 841 €
Net income -74 229 € -165 163 € 126 341 € 98 238 € 58 083 € 68 569 €
EBITDA N/C -134 908 € N/C 183 597 € 105 971 € 105 143 €
Net margin N/C -11.0% N/C 6.1% 5.2% 8.7%

Revenue and income statement

In 2023, DIRECT PISCINES 72 records a net loss of 74 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-74 229 €

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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 2028%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2028.278%

Financial autonomy (2023) ?
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

1.761%

Solvency indicators evolution
DIRECT PISCINES 72

Sector positioning

Debt ratio
2028.28 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Watch +9 pts over 3 years

In 2023, the debt ratio of DIRECT PISCINES 72 (2028.28) 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
1.76% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average -11 pts over 3 years

In 2023, the financial autonomy of DIRECT PISCINES 72 (1.8%) 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
-3.85 years 2022
2022
Q1: 0.0 years
Med: 1.29 years
Q3: 3.63 years
Excellent

In 2022, the repayment capacity of DIRECT PISCINES 72 (-3.85) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
DIRECT PISCINES 72

Positioning of DIRECT PISCINES 72 in its sector

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

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare DIRECT PISCINES 72 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 DIRECT PISCINES 72

What is the revenue of DIRECT PISCINES 72 ?

The revenue of DIRECT PISCINES 72 in 2022 is 1.5 M€.

Is DIRECT PISCINES 72 profitable?

DIRECT PISCINES 72 recorded a net loss in 2023.

Where is the headquarters of DIRECT PISCINES 72 ?

The headquarters of DIRECT PISCINES 72 is located in BEAUCOUZE (49070), in the department Maine-et-Loire.

Where to find the tax return of DIRECT PISCINES 72 ?

The tax return of DIRECT PISCINES 72 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 DIRECT PISCINES 72 operate?

DIRECT PISCINES 72 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.