POTTERS BALLOTINI SAS : revenue, balance sheet and financial ratios

POTTERS BALLOTINI SAS is a French company founded 45 years ago, specialized in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique. Based in SAINT-POURCAIN-SUR-SIOULE (03500), this company of category PME shows in 2024 a revenue of 9.7 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 - POTTERS BALLOTINI SAS (SIREN 722030061)
Indicator 2024 2023 2022 2021 2020 2017 2016 2015
Revenue 9 654 098 € 9 558 784 € 11 022 323 € 8 705 968 € 7 632 751 € 9 522 399 € 9 549 200 € 8 696 217 €
Net income 982 580 € 879 119 € 1 322 815 € 939 292 € 795 918 € 770 423 € 764 554 € 354 016 €
EBITDA 1 764 791 € 1 682 558 € 1 778 894 € 1 654 134 € 1 523 415 € 1 401 150 € 1 538 392 € 846 996 €
Net margin 10.2% 9.2% 12.0% 10.8% 10.4% 8.1% 8.0% 4.1%

Revenue and income statement

In 2024, POTTERS BALLOTINI SAS achieves revenue of 9.7 M€. Revenue is growing positively over 8 years (CAGR: +1.2%). Vs 2023: +1%. After deducting consumption (3.1 M€), gross margin stands at 6.5 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 18.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 983 k€, i.e. 10.2% 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

9 654 098 €

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

6 538 589 €

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

1 764 791 €

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

1 294 056 €

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

982 580 €

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

18.3%

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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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 13.6% 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 (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

0.007%

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

88.99%

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

13.624%

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

31.0%

Solvency indicators evolution
POTTERS BALLOTINI SAS

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 4.64
Med: 35.09
Q3: 74.63
Excellent -23 pts over 3 years

In 2024, the debt ratio of POTTERS BALLOTINI SAS (0.01) 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
88.99% 2024
2022
2023
2024
Q1: 25.08%
Med: 48.15%
Q3: 66.81%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of POTTERS BALLOTINI SAS (89.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.52 years
Q3: 2.78 years
Excellent

In 2024, the repayment capacity of POTTERS BALLOTINI SAS (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 625.53. 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 0.4x. 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

625.531

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

0.36

Liquidity indicators evolution
POTTERS BALLOTINI SAS

Sector positioning

Liquidity ratio
625.53 2024
2022
2023
2024
Q1: 201.09
Med: 259.13
Q3: 500.25
Excellent

In 2024, the liquidity ratio of POTTERS BALLOTINI SAS (625.53) 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
0.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.44x
Q3: 11.67x
Average -23 pts over 3 years

In 2024, the interest coverage of POTTERS BALLOTINI SAS (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 299 days of revenue, i.e. 8.0 M€ to permanently finance. Over 2015-2024, WCR increased by +243%, 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

8 013 384 €

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

47 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

50 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

87 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

299 j

WCR and payment terms evolution
POTTERS BALLOTINI SAS

Positioning of POTTERS BALLOTINI SAS in its sector

Comparison with sector Fabrication et façonnage d'autres articles en verre, y compris verre technique

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of POTTERS BALLOTINI SAS is estimated at 2 086 155 € (range 774 781€ - 5 467 187€). With an EBITDA of 1 764 791€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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
228 transactions
774k€ 2086k€ 5467k€
2 086 155 € Range: 774 781€ - 5 467 187€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 764 791 € × 1.5x
Estimation 2 719 912 €
848 234€ - 7 042 263€
Revenue Multiple 30%
9 654 098 € × 0.13x
Estimation 1 236 617 €
853 075€ - 3 677 214€
Net Income Multiple 20%
982 580 € × 1.8x
Estimation 1 776 073 €
473 710€ - 4 214 460€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 et façonnage d'autres articles en verre, y compris verre technique)

Compare POTTERS BALLOTINI SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication et façonnage d'autres articles en verre, y compris verre technique

Frequently asked questions about POTTERS BALLOTINI SAS

What is the revenue of POTTERS BALLOTINI SAS ?

The revenue of POTTERS BALLOTINI SAS in 2024 is 9.7 M€.

Is POTTERS BALLOTINI SAS profitable?

Yes, POTTERS BALLOTINI SAS generated a net profit of 983 k€ in 2024.

Where is the headquarters of POTTERS BALLOTINI SAS ?

The headquarters of POTTERS BALLOTINI SAS is located in SAINT-POURCAIN-SUR-SIOULE (03500), in the department Allier.

Where to find the tax return of POTTERS BALLOTINI SAS ?

The tax return of POTTERS BALLOTINI SAS 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 POTTERS BALLOTINI SAS operate?

POTTERS BALLOTINI SAS operates in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique (NAF code 23.19Z). See the 'Sector positioning' section above to compare the company with its competitors.