POTTIER-CHOLET HOLDING : revenue, balance sheet and financial ratios

In 2025, POTTIER-CHOLET HOLDING achieves revenue of 94 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2024: +1%. After deducting consumption (0 €), gross margin stands at 94 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 7.6% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -48%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 20.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 8.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 28.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 1689.45. 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 49.3x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 122 days. Excellent situation: suppliers finance 93 days of the operating cycle (retail model). Overall, WCR represents 712 days of revenue, i.e. 185 k€ to permanently finance. Over 2016-2025, WCR increased by +31229%, requiring additional financing.

Based on 54 transactions of similar company sales in 2025, the value of POTTIER-CHOLET HOLDING is estimated at 32 094 € (range 12 669€ - 50 781€). With an EBITDA of 7 159€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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.