PONTHOU UTILITAIRES : revenue, balance sheet and financial ratios

PONTHOU UTILITAIRES is a French company founded 32 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LE MANS (72100), this company of category PME shows in 2024 a revenue of 5.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PONTHOU UTILITAIRES (SIREN 393543004)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 688 125 € 9 817 011 € 8 343 173 € 8 207 919 € 9 136 464 € 11 518 570 € 13 229 578 € 12 728 624 € 12 813 247 €
Net income -9 534 € 16 927 € -2 860 € 169 € -14 514 € -13 261 € -43 854 € -194 945 € -228 842 €
EBITDA 30 474 € 281 237 € 114 509 € -350 281 € -108 853 € 571 € 85 685 € -62 199 € -40 193 €
Net margin -0.2% 0.2% -0.0% 0.0% -0.2% -0.1% -0.3% -1.5% -1.8%

Revenue and income statement

In 2024, PONTHOU UTILITAIRES achieves revenue of 5.7 M€. Revenue is declining over the period 2016-2024 (CAGR: -9.7%). Significant drop of -42% vs 2023. After deducting consumption (4.3 M€), gross margin stands at 1.4 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (-42%), EBITDA varies by -89%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -10 k€ (-0.2% 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

5 688 125 €

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

1 381 691 €

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

30 474 €

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

-108 048 €

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

-9 534 €

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

0.5%

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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 384%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

384.243%

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

9.1%

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

-0.564%

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

-54.579

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

8.0%

Solvency indicators evolution
PONTHOU UTILITAIRES

Sector positioning

Debt ratio
384.24 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average

In 2024, the debt ratio of PONTHOU UTILITAIRES (384.24) 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
9.1% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average

In 2024, the financial autonomy of PONTHOU UTILITAIRES (9.1%) 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
-54.58 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of PONTHOU UTILITAIRES (-54.58) 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 170.36. 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 196.7x. 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

170.356

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

196.738

Liquidity indicators evolution
PONTHOU UTILITAIRES

Sector positioning

Liquidity ratio
170.36 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Average -22 pts over 3 years

In 2024, the liquidity ratio of PONTHOU UTILITAIRES (170.36) 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
196.74x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Excellent

In 2024, the interest coverage of PONTHOU UTILITAIRES (196.7x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 134 days. Excellent situation: suppliers finance 100 days of the operating cycle (retail model). Inventory turnover is 221 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 283 days of revenue, i.e. 4.5 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

4 472 686 €

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

34 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

134 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

221 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

283 j

WCR and payment terms evolution
PONTHOU UTILITAIRES

Positioning of PONTHOU UTILITAIRES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of PONTHOU UTILITAIRES is estimated at 372 872 € (range 167 696€ - 649 466€). With an EBITDA of 30 474€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2024
148 transactions
167k€ 372k€ 649k€
372 872 € Range: 167 696€ - 649 466€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
30 474 € × 1.6x
Estimation 49 161 €
18 294€ - 73 196€
Revenue Multiple 30%
5 688 125 € × 0.16x
Estimation 912 390 €
416 702€ - 1 609 918€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare PONTHOU UTILITAIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about PONTHOU UTILITAIRES

What is the revenue of PONTHOU UTILITAIRES ?

The revenue of PONTHOU UTILITAIRES in 2024 is 5.7 M€.

Is PONTHOU UTILITAIRES profitable?

PONTHOU UTILITAIRES recorded a net loss in 2024.

Where is the headquarters of PONTHOU UTILITAIRES ?

The headquarters of PONTHOU UTILITAIRES is located in LE MANS (72100), in the department Sarthe.

Where to find the tax return of PONTHOU UTILITAIRES ?

The tax return of PONTHOU UTILITAIRES 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 PONTHOU UTILITAIRES operate?

PONTHOU UTILITAIRES operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.