ETABLISSEMENTS PONS SARL : revenue, balance sheet and financial ratios

ETABLISSEMENTS PONS SARL is a French company founded 56 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in GUILLAUMES (06470), this company of category PME shows in 2017 a revenue of 35 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ETABLISSEMENTS PONS SARL (SIREN 970802252)
Indicator 2017 2016 2015 2014
Revenue 35 325 € 34 072 € 27 760 € 42 866 €
Net income 5 307 € -1 718 € 7 250 € 3 692 €
EBITDA -8 947 € -8 768 € -13 623 € -8 020 €
Net margin 15.0% -5.0% 26.1% 8.6%

Revenue and income statement

In 2017, ETABLISSEMENTS PONS SARL achieves revenue of 35 k€. Revenue is declining over the period 2014-2017 (CAGR: -6.2%). Vs 2016: +4%. After deducting consumption (9 k€), gross margin stands at 26 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -25.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 15.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

35 325 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

26 321 €

EBITDA (2017) ?
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

-8 947 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 938 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 307 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-25.3%

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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 29%. 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 76%. 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 18.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.552%

Financial autonomy (2017) ?
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

76.454%

Cash flow / Revenue (2017) ?
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

10.333%

Repayment capacity (2017) ?
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

18.458

Solvency indicators evolution
ETABLISSEMENTS PONS SARL

Sector positioning

Debt ratio
28.55 2017
2015
2016
2017
Q1: 5.68
Med: 32.77
Q3: 96.48
Good

In 2017, the debt ratio of ETABLISSEMENTS PONS SARL (28.55) 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
76.45% 2017
2015
2016
2017
Q1: 17.08%
Med: 35.29%
Q3: 54.1%
Excellent

In 2017, the financial autonomy of ETABLISSEMENTS PONS SARL (76.5%) 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
18.46 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.48 years
Q3: 1.84 years
Watch

In 2017, the repayment capacity of ETABLISSEMENTS PONS SARL (18.46) 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 5783.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

5783.566

Interest coverage (2017) ?
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

-28.334

Liquidity indicators evolution
ETABLISSEMENTS PONS SARL

Sector positioning

Liquidity ratio
5783.57 2017
2015
2016
2017
Q1: 123.41
Med: 175.78
Q3: 267.84
Excellent -12 pts over 3 years

In 2017, the liquidity ratio of ETABLISSEMENTS PONS SARL (5783.57) 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
-28.33x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.99x
Q3: 4.32x
Watch

In 2017, the interest coverage of ETABLISSEMENTS PONS SARL (-28.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Overall, WCR represents 26 days of revenue, i.e. 3 k€ to permanently finance. Notable WCR improvement over the period (-76%), freeing up cash.

Operating WCR (2017) ?
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

2 558 €

Customer credit (2017) ?
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 (2017) ?
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

58 j

Inventory turnover (2017) ?
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 in days of revenue (2017) ?
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

26 j

WCR and payment terms evolution
ETABLISSEMENTS PONS SARL

Positioning of ETABLISSEMENTS PONS SARL in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ETABLISSEMENTS PONS SARL is estimated at 12 221 € (range 4 641€ - 31 196€). The price/revenue ratio is 0.22x (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 2017
120 transactions
4k€ 12k€ 31k€
12 221 € Range: 4 641€ - 31 196€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
35 325 € × 0.22x
Estimation 7 932 €
4 267€ - 17 177€
Net Income Multiple 20%
5 307 € × 3.5x
Estimation 18 656 €
5 204€ - 52 225€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement courants et travaux préparatoires)

Compare ETABLISSEMENTS PONS SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ETABLISSEMENTS PONS SARL

What is the revenue of ETABLISSEMENTS PONS SARL ?

The revenue of ETABLISSEMENTS PONS SARL in 2017 is 35 k€.

Is ETABLISSEMENTS PONS SARL profitable?

Yes, ETABLISSEMENTS PONS SARL generated a net profit of 5 k€ in 2017.

Where is the headquarters of ETABLISSEMENTS PONS SARL ?

The headquarters of ETABLISSEMENTS PONS SARL is located in GUILLAUMES (06470), in the department Alpes-Maritimes.

Where to find the tax return of ETABLISSEMENTS PONS SARL ?

The tax return of ETABLISSEMENTS PONS SARL 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 PONS SARL operate?

ETABLISSEMENTS PONS SARL operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.