LES PONEYS DE BIOT : revenue, balance sheet and financial ratios

LES PONEYS DE BIOT is a French company founded 29 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in BIOT (06410), this company of category PME shows in 2018 a revenue of 111 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 - LES PONEYS DE BIOT (SIREN 410561476)
Indicator 2019 2018 2017
Revenue N/C 110 955 € 99 788 €
Net income 0 € -17 252 € 2 279 €
EBITDA N/C -7 177 € 7 003 €
Net margin N/C -15.5% 2.3%

Revenue and income statement

In 2019, LES PONEYS DE BIOT records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 565%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

565.311%

Financial autonomy (2019) ?
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

65.3%

Asset age ratio (2019) ?
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

44.2%

Solvency indicators evolution
LES PONEYS DE BIOT

Sector positioning

Debt ratio
565.31 2019
2017
2018
2019
Q1: 0.0
Med: 14.64
Q3: 122.67
Watch +9 pts over 3 years

In 2019, the debt ratio of LES PONEYS DE BIOT (565.31) 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
65.3% 2019
2017
2018
2019
Q1: 3.4%
Med: 29.57%
Q3: 59.62%
Excellent +11 pts over 3 years

In 2019, the financial autonomy of LES PONEYS DE BIOT (65.3%) 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
-1.51 years 2018
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 1.74 years
Excellent -27 pts over 2 years

In 2018, the repayment capacity of LES PONEYS DE BIOT (-1.51) 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 20.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

20.056

Liquidity indicators evolution
LES PONEYS DE BIOT

Sector positioning

Liquidity ratio
20.06 2019
2017
2018
2019
Q1: 64.84
Med: 137.57
Q3: 294.32
Watch -13 pts over 3 years

In 2019, the liquidity ratio of LES PONEYS DE BIOT (20.06) 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.

Interest coverage
-1.8x 2018
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.43x
Average -39 pts over 2 years

In 2018, the interest coverage of LES PONEYS DE BIOT (-1.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 212 days. Excellent situation: suppliers finance 212 days of the operating cycle (retail model).

Operating WCR (2019) ?
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 (2019) ?
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 (2019) ?
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

212 j

Inventory turnover (2019) ?
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
LES PONEYS DE BIOT

Positioning of LES PONEYS DE BIOT in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Similar companies (Enseignement de disciplines sportives et d'activités de loisirs)

Compare LES PONEYS DE BIOT with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about LES PONEYS DE BIOT

What is the revenue of LES PONEYS DE BIOT ?

The revenue of LES PONEYS DE BIOT in 2018 is 111 k€.

Is LES PONEYS DE BIOT profitable?

LES PONEYS DE BIOT recorded a net loss in 2018.

Where is the headquarters of LES PONEYS DE BIOT ?

The headquarters of LES PONEYS DE BIOT is located in BIOT (06410), in the department Alpes-Maritimes.

Where to find the tax return of LES PONEYS DE BIOT ?

The tax return of LES PONEYS DE BIOT 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 LES PONEYS DE BIOT operate?

LES PONEYS DE BIOT operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.