SIREN : 344989389
PLUT is a French company founded 38 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in SAINT-CALAIS (72120), this company of category PME shows in 2025 a revenue of 1.6 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 590 603 € | 1 791 384 € | 1 906 062 € | 1 434 479 € | 1 334 450 € | 1 109 000 € | 1 035 773 € | 1 088 517 € | 1 118 611 € |
| Net income | 112 569 € | 171 531 € | 132 465 € | 81 730 € | 89 430 € | -1 583 € | -6 107 € | 23 797 € | 56 157 € |
| EBITDA | 148 279 € | 237 280 € | 223 293 € | 131 367 € | 134 635 € | 3 512 € | 4 066 € | 37 590 € | 90 740 € |
| Net margin | 7.1% | 9.6% | 6.9% | 5.7% | 6.7% | -0.1% | -0.6% | 2.2% | 5.0% |
In 2025, PLUT achieves revenue of 1.6 M€. Revenue is growing positively over 9 years (CAGR: +4.5%). Significant drop of -11% vs 2024. After deducting consumption (722 k€), gross margin stands at 868 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 148 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -38%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 113 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.
1 590 603 €
868 302 €
148 279 €
148 962 €
112 569 €
9.3%
The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 66%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
18.969%
66.234%
7.104%
0.336
9.7%
In 2025, the debt ratio of PLUT (18.97) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of PLUT (66.2%) 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.
In 2025, the repayment capacity of PLUT (0.34) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 293.71. 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 3.2x. Financial charges are adequately covered by operations.
293.708
3.176
In 2025, the liquidity ratio of PLUT (293.71) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2025, the interest coverage of PLUT (3.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 64 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 211 days of revenue, i.e. 934 k€ to permanently finance. Over 2017-2025, WCR increased by +144%, requiring additional financing.
933 716 €
108 j
44 j
108 j
211 j
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 178 621€ to 437 641€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 38 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PLUT with other companies in the same sector:
The revenue of PLUT in 2025 is 1.6 M€.
Yes, PLUT generated a net profit of 113 k€ in 2025.
The headquarters of PLUT is located in SAINT-CALAIS (72120), in the department Sarthe.
The tax return of PLUT 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).
PLUT operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.