PONTARLIER DIFFUSION : revenue, balance sheet and financial ratios

PONTARLIER DIFFUSION is a French company founded 21 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in CASTELNAU-LE-LEZ (34170), this company of category ETI shows in 2024 a revenue of 1.4 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 - PONTARLIER DIFFUSION (SIREN 477743694)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015 2014
Revenue 1 410 972 € 1 471 349 € 1 487 516 € 1 480 401 € 1 258 073 € 1 648 548 € 1 793 730 € 1 849 120 € 1 816 393 € 1 796 148 €
Net income -37 345 € -117 078 € -127 967 € -79 351 € -106 454 € 61 913 € 110 403 € 132 605 € 136 687 € 121 723 €
EBITDA 31 246 € -36 462 € -70 937 € -86 906 € -123 701 € 158 896 € 244 458 € 267 017 € 264 401 € 265 200 €
Net margin -2.6% -8.0% -8.6% -5.4% -8.5% 3.8% 6.2% 7.2% 7.5% 6.8%

Revenue and income statement

In 2024, PONTARLIER DIFFUSION achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -2.4%). Slight decline of -4% vs 2023. After deducting consumption (823 k€), gross margin stands at 588 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 2.2% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -37 k€ (-2.6% 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

1 410 972 €

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

587 942 €

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

31 246 €

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

-32 360 €

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

-37 345 €

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

2.2%

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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 9%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

8.735%

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

51.377%

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

-1.01%

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

-2.458

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

13.6%

Solvency indicators evolution
PONTARLIER DIFFUSION

Sector positioning

Debt ratio
8.73 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Good -9 pts over 3 years

In 2024, the debt ratio of PONTARLIER DIFFUSION (8.73) 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
51.38% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Excellent

In 2024, the financial autonomy of PONTARLIER DIFFUSION (51.4%) 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
-2.46 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.49 years
Q3: 2.15 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of PONTARLIER DIFFUSION (-2.46) 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 186.96. 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 17.4x. 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

186.958

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

17.41

Liquidity indicators evolution
PONTARLIER DIFFUSION

Sector positioning

Liquidity ratio
186.96 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Good -11 pts over 3 years

In 2024, the liquidity ratio of PONTARLIER DIFFUSION (186.96) 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.

Interest coverage
17.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.68x
Q3: 2.88x
Excellent +51 pts over 3 years

In 2024, the interest coverage of PONTARLIER DIFFUSION (17.4x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). Inventory turnover is 143 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 140 days of revenue, i.e. 549 k€ 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

548 529 €

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

2 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

86 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

143 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

140 j

WCR and payment terms evolution
PONTARLIER DIFFUSION

Positioning of PONTARLIER DIFFUSION in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 72 738€ to 543 070€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
72k€ 209k€ 543k€
209 321 € Range: 72 738€ - 543 070€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 commerces de détail en magasin non spécialisé)

Compare PONTARLIER DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about PONTARLIER DIFFUSION

What is the revenue of PONTARLIER DIFFUSION ?

The revenue of PONTARLIER DIFFUSION in 2024 is 1.4 M€.

Is PONTARLIER DIFFUSION profitable?

PONTARLIER DIFFUSION recorded a net loss in 2024.

Where is the headquarters of PONTARLIER DIFFUSION ?

The headquarters of PONTARLIER DIFFUSION is located in CASTELNAU-LE-LEZ (34170), in the department Herault.

Where to find the tax return of PONTARLIER DIFFUSION ?

The tax return of PONTARLIER DIFFUSION 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 PONTARLIER DIFFUSION operate?

PONTARLIER DIFFUSION operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.