EXCEL PISCINES CENTRE-OUEST : revenue, balance sheet and financial ratios

EXCEL PISCINES CENTRE-OUEST is a French company founded 20 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in CHATELLERAULT (86100), this company of category PME shows in 2024 a revenue of 3.1 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 - EXCEL PISCINES CENTRE-OUEST (SIREN 484942594)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 3 134 055 € 3 882 499 € 4 294 507 € 5 538 013 € 4 048 502 € 3 894 971 € 4 231 470 € 3 872 195 € 2 878 659 € 2 848 732 €
Net income -542 347 € 61 841 € -235 448 € 638 299 € 2 776 572 € 342 581 € 491 963 € 274 755 € 44 128 € 74 965 €
EBITDA -252 960 € 56 868 € -381 501 € 1 149 498 € -526 826 € -966 691 € 678 230 € 394 147 € 38 221 € 33 762 €
Net margin -17.3% 1.6% -5.5% 11.5% 68.6% 8.8% 11.6% 7.1% 1.5% 2.6%

Revenue and income statement

In 2024, EXCEL PISCINES CENTRE-OUEST achieves revenue of 3.1 M€. Revenue is growing positively over 10 years (CAGR: +1.1%). Significant drop of -19% vs 2023. After deducting consumption (1.7 M€), gross margin stands at 1.5 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -253 k€, representing -8.1% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -545%, reducing margin by 9.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -542 k€ (-17.3% of revenue), which will impact equity.

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

3 134 055 €

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

1 456 371 €

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

-252 960 €

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

-537 101 €

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

-542 347 €

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

-8.1%

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 941%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

940.769%

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

7.563%

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

-8.319%

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

-7.116

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

53.4%

Solvency indicators evolution
EXCEL PISCINES CENTRE-OUEST

Sector positioning

Debt ratio
940.77 2024
2022
2023
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Watch +10 pts over 3 years

In 2024, the debt ratio of EXCEL PISCINES CENTRE-OUEST (940.77) 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
7.56% 2024
2022
2023
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Average

In 2024, the financial autonomy of EXCEL PISCINES CENTRE-OUEST (7.6%) 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
-7.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.07 years
Excellent

In 2024, the repayment capacity of EXCEL PISCINES CENTRE-OUEST (-7.12) 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 194.43. 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

194.425

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

0.0

Liquidity indicators evolution
EXCEL PISCINES CENTRE-OUEST

Sector positioning

Liquidity ratio
194.43 2024
2022
2023
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Average -18 pts over 3 years

In 2024, the liquidity ratio of EXCEL PISCINES CENTRE-OUEST (194.43) 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 2024
2022
2023
2024
Q1: 0.04x
Med: 2.55x
Q3: 9.53x
Average

In 2024, the interest coverage of EXCEL PISCINES CENTRE-OUEST (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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 725 k€ to permanently finance.

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

724 656 €

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

20 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

87 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

83 j

WCR and payment terms evolution
EXCEL PISCINES CENTRE-OUEST

Positioning of EXCEL PISCINES CENTRE-OUEST in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of EXCEL PISCINES CENTRE-OUEST is estimated at 637 614 € (range 304 810€ - 858 071€). The price/revenue ratio is 0.20x (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
76 tx
304k€ 637k€ 858k€
637 614 € Range: 304 810€ - 858 071€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
3 134 055 € × 0.20x = 637 614 €
Range: 304 811€ - 858 072€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'éléments en matières plastiques pour la construction)

Compare EXCEL PISCINES CENTRE-OUEST with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about EXCEL PISCINES CENTRE-OUEST

What is the revenue of EXCEL PISCINES CENTRE-OUEST ?

The revenue of EXCEL PISCINES CENTRE-OUEST in 2024 is 3.1 M€.

Is EXCEL PISCINES CENTRE-OUEST profitable?

EXCEL PISCINES CENTRE-OUEST recorded a net loss in 2024.

Where is the headquarters of EXCEL PISCINES CENTRE-OUEST ?

The headquarters of EXCEL PISCINES CENTRE-OUEST is located in CHATELLERAULT (86100), in the department Vienne.

Where to find the tax return of EXCEL PISCINES CENTRE-OUEST ?

The tax return of EXCEL PISCINES CENTRE-OUEST 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 EXCEL PISCINES CENTRE-OUEST operate?

EXCEL PISCINES CENTRE-OUEST operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.