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ETABLISSEMENTS PONEL : revenue, balance sheet and financial ratios

ETABLISSEMENTS PONEL is a French company founded 41 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BEAULIEU-SUR-MER (06310), this company of category PME shows in 2016 a revenue of 793 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 - ETABLISSEMENTS PONEL (SIREN 331551630)
Indicator 2024 2018 2017 2016
Revenue N/C N/C N/C 793 075 €
Net income 18 813 € 7 231 € 4 475 € 3 642 €
EBITDA N/C N/C N/C 24 183 €
Net margin N/C N/C N/C 0.5%

Revenue and income statement

In 2024, ETABLISSEMENTS PONEL generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 4 k€ -> 19 k€.

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

18 813 €

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

98.428%

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

25.112%

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

59.5%

Solvency indicators evolution
ETABLISSEMENTS PONEL

Sector positioning

Debt ratio
98.43 2024
2017
2018
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average +36 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS PONEL (98.43) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
25.11% 2024
2017
2018
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average -41 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS PONEL (25.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 104.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

104.899

Liquidity indicators evolution
ETABLISSEMENTS PONEL

Sector positioning

Liquidity ratio
104.9 2024
2017
2018
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Watch -18 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS PONEL (104.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ETABLISSEMENTS PONEL

Positioning of ETABLISSEMENTS PONEL in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 19 713€ to 204 474€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
19k€ 84k€ 204k€
84 906 € Range: 19 713€ - 204 474€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 ETABLISSEMENTS PONEL 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 ETABLISSEMENTS PONEL

What is the revenue of ETABLISSEMENTS PONEL ?

The revenue of ETABLISSEMENTS PONEL in 2016 is 793 k€.

Is ETABLISSEMENTS PONEL profitable?

Yes, ETABLISSEMENTS PONEL generated a net profit of 19 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS PONEL ?

The headquarters of ETABLISSEMENTS PONEL is located in BEAULIEU-SUR-MER (06310), in the department Alpes-Maritimes.

Where to find the tax return of ETABLISSEMENTS PONEL ?

The tax return of ETABLISSEMENTS PONEL 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 ETABLISSEMENTS PONEL operate?

ETABLISSEMENTS PONEL 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.