LES PRODUCTIONS DU PERTUIS : revenue, balance sheet and financial ratios

LES PRODUCTIONS DU PERTUIS is a French company founded 13 years ago, specialized in the sector Activités des agences de publicité. Based in NIEUL-LES-SAINTES (17810), this company of category PME shows in 2019 a revenue of 137 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 PRODUCTIONS DU PERTUIS (SIREN 792779654)
Indicator 2019 2018
Revenue 136 521 € 158 187 €
Net income -1 923 € 4 446 €
EBITDA 55 780 € 73 022 €
Net margin -1.4% 2.8%

Revenue and income statement

In 2019, LES PRODUCTIONS DU PERTUIS achieves revenue of 137 k€. Significant drop of -14% vs 2018. After deducting consumption (30 k€), gross margin stands at 107 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 40.9% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -24%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -2 k€ (-1.4% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

136 521 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

106 924 €

EBITDA (2019) ?
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

55 780 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-585 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 923 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

40.9%

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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 -4530%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-4529.954%

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

10.545%

Cash flow / Revenue (2019) ?
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

1.274%

Repayment capacity (2019) ?
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

5.653

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

8.1%

Solvency indicators evolution
LES PRODUCTIONS DU PERTUIS

Sector positioning

Debt ratio
-4529.95 2019
2018
2019
Q1: 0.0
Med: 4.49
Q3: 38.75
Excellent -53 pts over 2 years

In 2019, the debt ratio of LES PRODUCTIONS DU PERTUIS (-4529.95) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
10.54% 2019
2018
2019
Q1: 8.62%
Med: 34.03%
Q3: 58.49%
Average

In 2019, the financial autonomy of LES PRODUCTIONS DU PERTUIS (10.5%) 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
5.65 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Average

In 2019, the repayment capacity of LES PRODUCTIONS DU PERTUIS (5.65) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 107.86. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

107.855

Interest coverage (2019) ?
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

1.689

Liquidity indicators evolution
LES PRODUCTIONS DU PERTUIS

Sector positioning

Liquidity ratio
107.86 2019
2018
2019
Q1: 124.86
Med: 191.7
Q3: 313.16
Watch

In 2019, the liquidity ratio of LES PRODUCTIONS DU PERTUIS (107.86) 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
1.69x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.38x
Excellent

In 2019, the interest coverage of LES PRODUCTIONS DU PERTUIS (1.7x) 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: 125 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 103 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 19 days of revenue, i.e. 7 k€ to permanently finance.

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

7 393 €

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

125 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

135 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

103 j

WCR in days of revenue (2019) ?
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

19 j

WCR and payment terms evolution
LES PRODUCTIONS DU PERTUIS

Positioning of LES PRODUCTIONS DU PERTUIS in its sector

Comparison with sector Activités des agences de publicité

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of LES PRODUCTIONS DU PERTUIS is estimated at 111 653 € (range 33 667€ - 413 854€). With an EBITDA of 55 780€, the sector multiple of 2.9x is applied. 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
68 tx
33k€ 111k€ 413k€
111 653 € Range: 33 667€ - 413 854€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
55 780 € × 2.9x
Estimation 160 260 €
46 247€ - 630 870€
Revenue Multiple 30%
136 521 € × 0.22x
Estimation 30 644 €
12 700€ - 52 162€
How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Activités des agences de publicité)

Compare LES PRODUCTIONS DU PERTUIS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de publicité

Frequently asked questions about LES PRODUCTIONS DU PERTUIS

What is the revenue of LES PRODUCTIONS DU PERTUIS ?

The revenue of LES PRODUCTIONS DU PERTUIS in 2019 is 137 k€.

Is LES PRODUCTIONS DU PERTUIS profitable?

LES PRODUCTIONS DU PERTUIS recorded a net loss in 2019.

Where is the headquarters of LES PRODUCTIONS DU PERTUIS ?

The headquarters of LES PRODUCTIONS DU PERTUIS is located in NIEUL-LES-SAINTES (17810), in the department Charente-Maritime.

Where to find the tax return of LES PRODUCTIONS DU PERTUIS ?

The tax return of LES PRODUCTIONS DU PERTUIS 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 PRODUCTIONS DU PERTUIS operate?

LES PRODUCTIONS DU PERTUIS operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.