LA POINCONNAISE CAISSE : revenue, balance sheet and financial ratios

LA POINCONNAISE CAISSE is a French company founded 23 years ago, specialized in the sector Fabrication d'emballages en bois. Based in POINCON-LES-LARREY (21330), this company of category PME shows in 2025 a revenue of 6.0 M€. 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 - LA POINCONNAISE CAISSE (SIREN 448373159)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 039 925 € 6 031 460 € 4 943 241 € 4 963 685 € 3 065 046 € 3 403 751 € 3 169 007 € 3 009 512 € 2 770 397 € 2 227 354 €
Net income 750 896 € 758 617 € 547 746 € 19 549 € 20 880 € 10 208 € 4 673 € -6 126 € 8 244 € 2 839 €
EBITDA 1 054 238 € 1 126 777 € 665 719 € 521 737 € 441 017 € 360 306 € 81 604 € 17 027 € 57 749 € 28 357 €
Net margin 12.4% 12.6% 11.1% 0.4% 0.7% 0.3% 0.1% -0.2% 0.3% 0.1%

Revenue and income statement

In 2025, LA POINCONNAISE CAISSE achieves revenue of 6.0 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Vs 2024: +0%. After deducting consumption (2.8 M€), gross margin stands at 3.3 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 17.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 751 k€, i.e. 12.4% 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

6 039 925 €

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

3 278 362 €

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

1 054 238 €

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

970 269 €

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

750 896 €

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

17.5%

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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 25%. 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 57%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.1% 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 (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

25.463%

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

57.474%

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

13.089%

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

0.757

Asset age ratio (2025) ?
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

68.2%

Solvency indicators evolution
LA POINCONNAISE CAISSE

Sector positioning

Debt ratio
25.46 2025
2023
2024
2025
Q1: 8.4
Med: 24.78
Q3: 54.43
Average -24 pts over 3 years

In 2025, the debt ratio of LA POINCONNAISE CAISSE (25.46) 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
57.47% 2025
2023
2024
2025
Q1: 44.19%
Med: 59.78%
Q3: 73.0%
Average +21 pts over 3 years

In 2025, the financial autonomy of LA POINCONNAISE CAISSE (57.5%) 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
0.76 years 2025
2023
2024
2025
Q1: 0.28 years
Med: 1.84 years
Q3: 5.01 years
Good -42 pts over 3 years

In 2025, the repayment capacity of LA POINCONNAISE CAISSE (0.76) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 280.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

280.432

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

0.859

Liquidity indicators evolution
LA POINCONNAISE CAISSE

Sector positioning

Liquidity ratio
280.43 2025
2023
2024
2025
Q1: 205.24
Med: 329.49
Q3: 512.28
Average +15 pts over 3 years

In 2025, the liquidity ratio of LA POINCONNAISE CAISSE (280.43) 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
0.86x 2025
2023
2024
2025
Q1: 0.85x
Med: 5.45x
Q3: 18.25x
Average -28 pts over 3 years

In 2025, the interest coverage of LA POINCONNAISE CAISSE (0.9x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 110 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2025, WCR increased by +121%, requiring additional financing.

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

1 851 599 €

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

68 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

66 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

34 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

110 j

WCR and payment terms evolution
LA POINCONNAISE CAISSE

Positioning of LA POINCONNAISE CAISSE in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 702 263€ to 4 017 965€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
702k€ 1449k€ 4017k€
1 449 131 € Range: 702 263€ - 4 017 965€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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'emballages en bois)

Compare LA POINCONNAISE CAISSE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about LA POINCONNAISE CAISSE

What is the revenue of LA POINCONNAISE CAISSE ?

The revenue of LA POINCONNAISE CAISSE in 2025 is 6.0 M€.

Is LA POINCONNAISE CAISSE profitable?

Yes, LA POINCONNAISE CAISSE generated a net profit of 751 k€ in 2025.

Where is the headquarters of LA POINCONNAISE CAISSE ?

The headquarters of LA POINCONNAISE CAISSE is located in POINCON-LES-LARREY (21330), in the department Cote-d'Or.

Where to find the tax return of LA POINCONNAISE CAISSE ?

The tax return of LA POINCONNAISE CAISSE 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 LA POINCONNAISE CAISSE operate?

LA POINCONNAISE CAISSE operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.