POTEL ASSAINISSEMENT - A.P.I.C.C. : revenue, balance sheet and financial ratios

POTEL ASSAINISSEMENT - A.P.I.C.C. is a French company founded 32 years ago, specialized in the sector Collecte et traitement des eaux usées. Based in YTRAC (15000), this company of category PME shows in 2025 a revenue of 1.3 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 - POTEL ASSAINISSEMENT - A.P.I.C.C. (SIREN 394594808)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue 1 340 593 € 1 302 335 € 985 513 € 972 276 € 955 012 € 859 381 € 748 086 € N/C
Net income 114 196 € 31 736 € 67 570 € 86 226 € 88 711 € 89 652 € 68 763 € 59 238 €
EBITDA 191 861 € 66 088 € 90 655 € 135 332 € 135 116 € 129 428 € 100 058 € N/C
Net margin 8.5% 2.4% 6.9% 8.9% 9.3% 10.4% 9.2% N/C

Revenue and income statement

In 2025, POTEL ASSAINISSEMENT - A.P.I.C.C. achieves revenue of 1.3 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Vs 2024: +3%. After deducting consumption (9 k€), gross margin stands at 1.3 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 192 k€, representing 14.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 114 k€, i.e. 8.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 340 593 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 331 611 €

EBITDA (2025) ?
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

191 861 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

147 682 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

114 196 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.547%

Financial autonomy (2025) ?
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

60.008%

Cash flow / Revenue (2025) ?
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

11.199%

Repayment capacity (2025) ?
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

1.067

Asset age ratio (2025) ?
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

42.8%

Solvency indicators evolution
POTEL ASSAINISSEMENT - A.P.I.C.C.

Sector positioning

Debt ratio
35.55 2025
2022
2024
2025
Q1: 8.76
Med: 27.23
Q3: 57.09
Average

In 2025, the debt ratio of POTEL ASSAINISSEMENT - A.... (35.55) 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
60.01% 2025
2022
2024
2025
Q1: 37.87%
Med: 50.22%
Q3: 63.06%
Good

In 2025, the financial autonomy of POTEL ASSAINISSEMENT - A.... (60.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.07 years 2025
2022
2024
2025
Q1: 0.13 years
Med: 0.78 years
Q3: 2.65 years
Average -21 pts over 3 years

In 2025, the repayment capacity of POTEL ASSAINISSEMENT - A.... (1.07) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 267.83. 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 2.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

267.835

Interest coverage (2025) ?
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

2.634

Liquidity indicators evolution
POTEL ASSAINISSEMENT - A.P.I.C.C.

Sector positioning

Liquidity ratio
267.83 2025
2022
2024
2025
Q1: 169.97
Med: 217.5
Q3: 325.97
Good -13 pts over 3 years

In 2025, the liquidity ratio of POTEL ASSAINISSEMENT - A.... (267.83) 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
2.63x 2025
2022
2024
2025
Q1: 0.45x
Med: 1.77x
Q3: 5.3x
Good -7 pts over 3 years

In 2025, the interest coverage of POTEL ASSAINISSEMENT - A.... (2.6x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 48 days of revenue, i.e. 180 k€ to permanently finance.

Operating WCR (2025) ?
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

180 122 €

Customer credit (2025) ?
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

23 j

Supplier credit (2025) ?
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

27 j

Inventory turnover (2025) ?
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

0 j

WCR in days of revenue (2025) ?
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

48 j

WCR and payment terms evolution
POTEL ASSAINISSEMENT - A.P.I.C.C.

Positioning of POTEL ASSAINISSEMENT - A.P.I.C.C. in its sector

Comparison with sector Collecte et traitement des eaux usées

Valuation estimate

Based on 84 transactions of similar company sales (all years), the value of POTEL ASSAINISSEMENT - A.P.I.C.C. is estimated at 360 138 € (range 100 532€ - 1 220 997€). With an EBITDA of 191 861€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.11x (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 2025
84 tx
100k€ 360k€ 1220k€
360 138 € Range: 100 532€ - 1 220 997€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
191 861 € × 2.9x
Estimation 546 925 €
112 626€ - 1 714 639€
Revenue Multiple 30%
1 340 593 € × 0.11x
Estimation 142 470 €
101 530€ - 426 030€
Net Income Multiple 20%
114 196 € × 1.9x
Estimation 219 674 €
68 803€ - 1 179 347€
How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Collecte et traitement des eaux usées)

Compare POTEL ASSAINISSEMENT - A.P.I.C.C. with other companies in the same sector:

Voir toutes les statistiques du secteur Collecte et traitement des eaux usées

Frequently asked questions about POTEL ASSAINISSEMENT - A.P.I.C.C.

What is the revenue of POTEL ASSAINISSEMENT - A.P.I.C.C. ?

The revenue of POTEL ASSAINISSEMENT - A.P.I.C.C. in 2025 is 1.3 M€.

Is POTEL ASSAINISSEMENT - A.P.I.C.C. profitable?

Yes, POTEL ASSAINISSEMENT - A.P.I.C.C. generated a net profit of 114 k€ in 2025.

Where is the headquarters of POTEL ASSAINISSEMENT - A.P.I.C.C. ?

The headquarters of POTEL ASSAINISSEMENT - A.P.I.C.C. is located in YTRAC (15000), in the department Cantal.

Where to find the tax return of POTEL ASSAINISSEMENT - A.P.I.C.C. ?

The tax return of POTEL ASSAINISSEMENT - A.P.I.C.C. 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 POTEL ASSAINISSEMENT - A.P.I.C.C. operate?

POTEL ASSAINISSEMENT - A.P.I.C.C. operates in the sector Collecte et traitement des eaux usées (NAF code 37.00Z). See the 'Sector positioning' section above to compare the company with its competitors.