POLYREY : revenue, balance sheet and financial ratios

POLYREY is a French company founded 56 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in BANEUIL (24150), this company of category ETI shows in 2024 a revenue of 137.1 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 - POLYREY (SIREN 709806624)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 137 131 134 € 149 634 221 € 146 485 254 € 136 651 558 € 114 997 018 € 138 958 390 € 139 431 818 € 141 680 564 € 136 893 036 €
Net income -3 141 112 € 1 139 641 € -5 127 789 € -141 217 € -597 554 € -86 789 € -2 548 005 € 1 918 404 € 4 420 308 €
EBITDA 5 416 618 € 8 785 333 € 1 582 266 € 4 456 290 € 5 383 070 € 7 574 053 € 4 068 568 € 8 991 032 € 13 229 773 €
Net margin -2.3% 0.8% -3.5% -0.1% -0.5% -0.1% -1.8% 1.4% 3.2%

Revenue and income statement

In 2024, POLYREY achieves revenue of 137.1 M€. Revenue is growing positively over 9 years (CAGR: +0.0%). Slight decline of -8% vs 2023. After deducting consumption (58.3 M€), gross margin stands at 78.9 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.4 M€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3.1 M€ (-2.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

137 131 134 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

78 857 179 €

EBITDA (2024) ?
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

5 416 618 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 445 527 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 141 112 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 0%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

54.146%

Cash flow / Revenue (2024) ?
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

2.194%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

15.4%

Solvency indicators evolution
POLYREY

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.73
Med: 15.01
Q3: 54.26
Excellent

In 2024, the debt ratio of POLYREY (0.00) 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
54.15% 2024
2022
2023
2024
Q1: 36.22%
Med: 56.58%
Q3: 72.34%
Average -6 pts over 3 years

In 2024, the financial autonomy of POLYREY (54.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 1.35 years
Excellent

In 2024, the repayment capacity of POLYREY (0.00) 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 183.67. 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 12.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

183.668

Interest coverage (2024) ?
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

12.472

Liquidity indicators evolution
POLYREY

Sector positioning

Liquidity ratio
183.67 2024
2022
2023
2024
Q1: 161.7
Med: 262.65
Q3: 376.36
Average +6 pts over 3 years

In 2024, the liquidity ratio of POLYREY (183.67) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
12.47x 2024
2022
2023
2024
Q1: 0.04x
Med: 2.6x
Q3: 12.16x
Excellent

In 2024, the interest coverage of POLYREY (12.5x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 29.2 M€ to permanently finance.

Operating WCR (2024) ?
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

29 170 535 €

Customer credit (2024) ?
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

38 j

Supplier credit (2024) ?
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

43 j

Inventory turnover (2024) ?
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

65 j

WCR in days of revenue (2024) ?
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

77 j

WCR and payment terms evolution
POLYREY

Positioning of POLYREY in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of POLYREY is estimated at 14 737 410 € (range 6 706 753€ - 23 571 559€). With an EBITDA of 5 416 618€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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 2024
76 tx
6706k€ 14737k€ 23571k€
14 737 410 € Range: 6 706 753€ - 23 571 559€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 416 618 € × 1.3x
Estimation 6 840 503 €
2 728 571€ - 15 187 442€
Revenue Multiple 30%
137 131 134 € × 0.20x
Estimation 27 898 924 €
13 337 057€ - 37 545 090€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication de plaques, feuilles, tubes et profilés en matières plastiques)

Compare POLYREY with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about POLYREY

What is the revenue of POLYREY ?

The revenue of POLYREY in 2024 is 137.1 M€.

Is POLYREY profitable?

POLYREY recorded a net loss in 2024.

Where is the headquarters of POLYREY ?

The headquarters of POLYREY is located in BANEUIL (24150), in the department Dordogne.

Where to find the tax return of POLYREY ?

The tax return of POLYREY 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 POLYREY operate?

POLYREY operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.