PISCIN'MANS VOTRE : revenue, balance sheet and financial ratios

PISCIN'MANS VOTRE is a French company founded 26 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in LE MANS (72100), this company of category PME shows in 2023 a revenue of 1.3 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 - PISCIN'MANS VOTRE (SIREN 424084309)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 288 899 € 1 460 071 € 1 638 109 € 1 352 922 € 1 363 371 € 1 377 075 € 1 183 787 € 1 470 197 € 1 326 800 €
Net income 54 648 € 81 208 € 57 345 € 39 374 € 21 912 € 19 768 € 30 000 € 50 313 € -94 202 €
EBITDA 67 751 € 81 690 € 66 205 € 49 750 € 24 177 € -5 737 € 83 066 € 64 466 € -78 083 €
Net margin 4.2% 5.6% 3.5% 2.9% 1.6% 1.4% 2.5% 3.4% -7.1%

Revenue and income statement

In 2023, PISCIN'MANS VOTRE achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -12% vs 2022. After deducting consumption (560 k€), gross margin stands at 729 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 68 k€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

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

1 288 899 €

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

728 534 €

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

67 751 €

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

68 252 €

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

54 648 €

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

5.3%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

69.224%

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

44.793%

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

4.738%

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

2.903

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

45.6%

Solvency indicators evolution
PISCIN'MANS VOTRE

Sector positioning

Debt ratio
69.22 2023
2021
2022
2023
Q1: 7.85
Med: 36.01
Q3: 94.84
Average +7 pts over 3 years

In 2023, the debt ratio of PISCIN'MANS VOTRE (69.22) 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
44.79% 2023
2021
2022
2023
Q1: 19.68%
Med: 37.72%
Q3: 54.76%
Good

In 2023, the financial autonomy of PISCIN'MANS VOTRE (44.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.9 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.69 years
Q3: 2.28 years
Average

In 2023, the repayment capacity of PISCIN'MANS VOTRE (2.90) 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 312.87. 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 3.9x. Financial charges are adequately covered by operations.

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

312.868

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

3.945

Liquidity indicators evolution
PISCIN'MANS VOTRE

Sector positioning

Liquidity ratio
312.87 2023
2021
2022
2023
Q1: 140.28
Med: 196.99
Q3: 296.56
Excellent +10 pts over 3 years

In 2023, the liquidity ratio of PISCIN'MANS VOTRE (312.87) 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
3.94x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.69x
Excellent

In 2023, the interest coverage of PISCIN'MANS VOTRE (3.9x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 120 k€ to permanently finance. Notable WCR improvement over the period (-28%), 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

120 267 €

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

8 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

40 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

29 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

34 j

WCR and payment terms evolution
PISCIN'MANS VOTRE

Positioning of PISCIN'MANS VOTRE in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of PISCIN'MANS VOTRE is estimated at 171 766 € (range 68 433€ - 418 864€). With an EBITDA of 67 751€, the sector multiple of 1.4x 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.

Estimated enterprise value 2023
120 transactions
68k€ 171k€ 418k€
171 766 € Range: 68 433€ - 418 864€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
67 751 € × 1.4x
Estimation 93 035 €
22 024€ - 246 572€
Revenue Multiple 30%
1 288 899 € × 0.22x
Estimation 289 424 €
155 677€ - 626 742€
Net Income Multiple 20%
54 648 € × 3.5x
Estimation 192 111 €
53 592€ - 537 781€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare PISCIN'MANS VOTRE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about PISCIN'MANS VOTRE

What is the revenue of PISCIN'MANS VOTRE ?

The revenue of PISCIN'MANS VOTRE in 2023 is 1.3 M€.

Is PISCIN'MANS VOTRE profitable?

Yes, PISCIN'MANS VOTRE generated a net profit of 55 k€ in 2023.

Where is the headquarters of PISCIN'MANS VOTRE ?

The headquarters of PISCIN'MANS VOTRE is located in LE MANS (72100), in the department Sarthe.

Where to find the tax return of PISCIN'MANS VOTRE ?

The tax return of PISCIN'MANS VOTRE 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 PISCIN'MANS VOTRE operate?

PISCIN'MANS VOTRE operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.