PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX : revenue, balance sheet and financial ratios

PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX is a French company founded 15 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in SAINTE-CERONNE-LES-MORTAGNE (61380), this company of category PME shows in 2024 a revenue of 29 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 - PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX (SIREN 529925885)
Indicator 2024 2023 2022
Revenue 29 406 € 81 497 € 120 931 €
Net income 5 780 € -1 395 € -2 325 €
EBITDA 1 478 € -12 404 € -36 039 €
Net margin 19.7% -1.7% -1.9%

Revenue and income statement

In 2024, PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX achieves revenue of 29 k€. Revenue is declining over the period 2022-2024 (CAGR: -50.7%). Significant drop of -64% vs 2023. After deducting consumption (-36 k€), gross margin stands at 65 k€, i.e. a rate of 221%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 5.0% of revenue. Positive scissor effect: EBITDA margin improves by +20.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 19.7% of revenue. This profit can be retained or distributed to shareholders.

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

29 406 €

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

65 073 €

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

1 478 €

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

613 €

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

5 780 €

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

5.0%

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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 792%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 47.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

792.057%

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

10.532%

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

8.026%

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

47.179

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

52.0%

Solvency indicators evolution
PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX

Sector positioning

Debt ratio
792.06 2024
2022
2023
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Watch

In 2024, the debt ratio of PONEY BONHEUR ECOLE D'EQU... (792.06) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
10.53% 2024
2022
2023
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Average +9 pts over 3 years

In 2024, the financial autonomy of PONEY BONHEUR ECOLE D'EQU... (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
47.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.76 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of PONEY BONHEUR ECOLE D'EQU... (47.18) 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 803.90. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

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

803.904

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

0.677

Liquidity indicators evolution
PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX

Sector positioning

Liquidity ratio
803.9 2024
2022
2023
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Excellent +23 pts over 3 years

In 2024, the liquidity ratio of PONEY BONHEUR ECOLE D'EQU... (803.90) 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
0.68x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.83x
Good +34 pts over 3 years

In 2024, the interest coverage of PONEY BONHEUR ECOLE D'EQU... (0.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 76 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 972 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1195 days of revenue, i.e. 98 k€ to permanently finance. Over 2022-2024, WCR increased by +115%, requiring additional financing.

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

97 650 €

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

100 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

24 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

972 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

1195 j

WCR and payment terms evolution
PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX

Positioning of PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 11 933€ to 40 441€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
11k€ 23k€ 40k€
23 655 € Range: 11 933€ - 40 441€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX

What is the revenue of PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX ?

The revenue of PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX in 2024 is 29 k€.

Is PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX profitable?

Yes, PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX generated a net profit of 6 k€ in 2024.

Where is the headquarters of PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX ?

The headquarters of PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX is located in SAINTE-CERONNE-LES-MORTAGNE (61380), in the department Orne.

Where to find the tax return of PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX ?

The tax return of PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX 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 PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX operate?

PONEY BONHEUR ECOLE D'EQUITATION DES MAIRINS BERDRIX operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.