PISCINES ET SPAS DU PERCHE : revenue, balance sheet and financial ratios

PISCINES ET SPAS DU PERCHE is a French company founded 14 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in LA CHAPELLE-DU-BOIS (72400), this company of category PME shows in 2025 a revenue of 2.3 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 - PISCINES ET SPAS DU PERCHE (SIREN 537817876)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 2 273 740 € 2 199 002 € 2 806 927 € 2 667 293 € 2 467 715 € 1 661 216 € 1 498 228 €
Net income 95 229 € 105 926 € 358 848 € 206 979 € 160 031 € -14 244 € 85 450 €
EBITDA 101 244 € 174 567 € 509 625 € 307 142 € 256 151 € 9 361 € 131 439 €
Net margin 4.2% 4.8% 12.8% 7.8% 6.5% -0.9% 5.7%

Revenue and income statement

In 2025, PISCINES ET SPAS DU PERCHE achieves revenue of 2.3 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Vs 2024: +3%. After deducting consumption (1.2 M€), gross margin stands at 1.0 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 101 k€, representing 4.5% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -42%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 95 k€, i.e. 4.2% 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

2 273 740 €

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

1 026 218 €

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

101 244 €

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

81 075 €

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

95 229 €

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

4.5%

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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 16%. 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 76%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

16.23%

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

76.293%

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

3.213%

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

2.298

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

53.1%

Solvency indicators evolution
PISCINES ET SPAS DU PERCHE

Sector positioning

Debt ratio
16.23 2025
2023
2024
2025
Q1: 6.06
Med: 18.16
Q3: 48.18
Good

In 2025, the debt ratio of PISCINES ET SPAS DU PERCHE (16.23) 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
76.29% 2025
2023
2024
2025
Q1: 28.51%
Med: 46.54%
Q3: 63.86%
Excellent +10 pts over 3 years

In 2025, the financial autonomy of PISCINES ET SPAS DU PERCHE (76.3%) 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
2.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.54 years
Q3: 1.39 years
Watch +24 pts over 3 years

In 2025, the repayment capacity of PISCINES ET SPAS DU PERCHE (2.30) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 724.16. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.

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

724.156

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

5.419

Liquidity indicators evolution
PISCINES ET SPAS DU PERCHE

Sector positioning

Liquidity ratio
724.16 2025
2023
2024
2025
Q1: 167.61
Med: 232.45
Q3: 347.29
Excellent +6 pts over 3 years

In 2025, the liquidity ratio of PISCINES ET SPAS DU PERCHE (724.16) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
5.42x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.28x
Q3: 4.82x
Excellent +12 pts over 3 years

In 2025, the interest coverage of PISCINES ET SPAS DU PERCHE (5.4x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 92 days of revenue, i.e. 580 k€ to permanently finance. Over 2019-2025, WCR increased by +272%, 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

580 395 €

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

36 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

21 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

49 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

92 j

WCR and payment terms evolution
PISCINES ET SPAS DU PERCHE

Positioning of PISCINES ET SPAS DU PERCHE in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 144 967€ to 644 867€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
144k€ 219k€ 644k€
219 771 € Range: 144 967€ - 644 867€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Autres travaux spécialisés de construction)

Compare PISCINES ET SPAS DU PERCHE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about PISCINES ET SPAS DU PERCHE

What is the revenue of PISCINES ET SPAS DU PERCHE ?

The revenue of PISCINES ET SPAS DU PERCHE in 2025 is 2.3 M€.

Is PISCINES ET SPAS DU PERCHE profitable?

Yes, PISCINES ET SPAS DU PERCHE generated a net profit of 95 k€ in 2025.

Where is the headquarters of PISCINES ET SPAS DU PERCHE ?

The headquarters of PISCINES ET SPAS DU PERCHE is located in LA CHAPELLE-DU-BOIS (72400), in the department Sarthe.

Where to find the tax return of PISCINES ET SPAS DU PERCHE ?

The tax return of PISCINES ET SPAS DU PERCHE 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 PISCINES ET SPAS DU PERCHE operate?

PISCINES ET SPAS DU PERCHE operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.