LE PUY ENROBES : revenue, balance sheet and financial ratios

LE PUY ENROBES is a French company founded 44 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in SOLIGNAC-SUR-LOIRE (43370), this company of category GE shows in 2023 a revenue of 2.0 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 - LE PUY ENROBES (SIREN 323995704)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 039 666 € 2 263 752 € 1 967 244 € 1 204 500 € 1 610 602 € 1 919 694 € 1 866 629 € 1 856 436 €
Net income -38 406 € 31 564 € 35 617 € -26 999 € 33 182 € 87 030 € 133 444 € 146 493 €
EBITDA 34 020 € 118 305 € 108 360 € 52 457 € 131 949 € 156 687 € 248 251 € 300 347 €
Net margin -1.9% 1.4% 1.8% -2.2% 2.1% 4.5% 7.1% 7.9%

Revenue and income statement

In 2023, LE PUY ENROBES achieves revenue of 2.0 M€. Revenue is growing positively over 8 years (CAGR: +1.4%). Slight decline of -10% vs 2022. After deducting consumption (1.6 M€), gross margin stands at 426 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -71%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -38 k€ (-1.9% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 039 666 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

425 896 €

EBITDA (2023) ?
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

34 020 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 728 €

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

-38 406 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.7%

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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 3%. 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 1%. 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

2.738%

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

0.7%

Cash flow / Revenue (2023) ?
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

-1.462%

Repayment capacity (2023) ?
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

-0.007

Asset age ratio (2023) ?
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

0.8%

Solvency indicators evolution
LE PUY ENROBES

Sector positioning

Debt ratio
2.74 2023
2021
2022
2023
Q1: 0.0
Med: 11.64
Q3: 88.51
Good +6 pts over 3 years

In 2023, the debt ratio of LE PUY ENROBES (2.74) 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
0.7% 2023
2021
2022
2023
Q1: 8.91%
Med: 20.44%
Q3: 45.34%
Watch

In 2023, the financial autonomy of LE PUY ENROBES (0.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.01 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent

In 2023, the repayment capacity of LE PUY ENROBES (-0.01) 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 111.87. 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 55.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

111.87

Interest coverage (2023) ?
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

55.024

Liquidity indicators evolution
LE PUY ENROBES

Sector positioning

Liquidity ratio
111.87 2023
2021
2022
2023
Q1: 98.21
Med: 138.44
Q3: 224.86
Average

In 2023, the liquidity ratio of LE PUY ENROBES (111.87) 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
55.02x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.67x
Q3: 6.56x
Excellent +13 pts over 3 years

In 2023, the interest coverage of LE PUY ENROBES (55.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 89 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-24 days): operations structurally generate cash. Notable WCR improvement over the period (-140%), freeing up cash.

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

-137 637 €

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

20 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

89 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

11 j

WCR in days of revenue (2023) ?
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

-24 j

WCR and payment terms evolution
LE PUY ENROBES

Positioning of LE PUY ENROBES in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of LE PUY ENROBES is estimated at 130 744 € (range 77 807€ - 376 184€). With an EBITDA of 34 020€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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 2023
228 transactions
77k€ 130k€ 376k€
130 744 € Range: 77 807€ - 376 184€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 020 € × 1.5x
Estimation 52 432 €
16 351€ - 135 754€
Revenue Multiple 30%
2 039 666 € × 0.13x
Estimation 261 266 €
180 233€ - 776 902€
How is this estimate calculated?

This estimate is based on the analysis of 228 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'autres produits minéraux non métalliques n.c.a.)

Compare LE PUY ENROBES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about LE PUY ENROBES

What is the revenue of LE PUY ENROBES ?

The revenue of LE PUY ENROBES in 2023 is 2.0 M€.

Is LE PUY ENROBES profitable?

LE PUY ENROBES recorded a net loss in 2023.

Where is the headquarters of LE PUY ENROBES ?

The headquarters of LE PUY ENROBES is located in SOLIGNAC-SUR-LOIRE (43370), in the department Haute-Loire.

Where to find the tax return of LE PUY ENROBES ?

The tax return of LE PUY ENROBES 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 LE PUY ENROBES operate?

LE PUY ENROBES operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.