Employees: 41 (2023.0)Legal category: SAS (autres)Size: ETICreation date: 1900-01-01 (126 years)Status: ActiveBusiness sector: Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier Location: GRANZAY-GRIPT (79360), Deux-Sevres
POUJOULAT : revenue, balance sheet and financial ratios
POUJOULAT is a French company
founded 126 years ago,
specialized in the sector Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier .
Based in GRANZAY-GRIPT (79360),
this company of category ETI
shows in 2025 a revenue of 117.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, POUJOULAT achieves revenue of 117.3 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +140.8%. Slight decline of -8% vs 2024. After deducting consumption (45.1 M€), gross margin stands at 72.3 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.6 M€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
117 337 000 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
72 284 000 €
EBITDA (2025)
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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
6 582 000 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
2 496 000 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 561 000 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
5.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 73%. Debt level is high: negotiating margin with banks is reduced. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 12.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
72.708%
Financial autonomy (2025)
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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
51.024%
Cash flow / Revenue (2025)
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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
5.078%
Repayment capacity (2025)
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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
12.396
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
72.212
66.874
64.216
70.409
71.187
60.249
59.9
69.496
72.708
Financial autonomy
49.554
50.961
51.686
50.73
49.162
50.223
50.804
51.391
51.024
Repayment capacity
6.834
7.141
7.841
7.447
6.507
4.286
3.869
8.736
12.396
Cash flow / Revenue
7.316%
6.395%
5.631%
6.432%
8.237%
9.388%
9.661%
6.294%
5.078%
Sector positioning
Debt ratio
72.712025
2023
2024
2025
Q1: 11.27
Med: 15.85
Q3: 48.46
Watch+15 pts over 3 years
In 2025, the debt ratio of POUJOULAT (72.71) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
51.02%2025
2023
2024
2025
Q1: 51.7%
Med: 56.53%
Q3: 67.74%
Watch-40 pts over 3 years
In 2025, the financial autonomy of POUJOULAT (51.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
12.4 years2025
2023
2024
2025
Q1: 1.29 years
Med: 2.81 years
Q3: 6.43 years
Watch+22 pts over 3 years
In 2025, the repayment capacity of POUJOULAT (12.40) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 265.99. 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 59.1x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2025)
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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
265.992
Interest coverage (2025)
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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
59.146
Liquidity indicators evolution POUJOULAT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
347.107
334.476
326.35
285.705
324.212
198.253
217.828
289.525
265.992
Interest coverage
30.768
29.758
37.201
28.005
8.482
6.499
7.254
32.02
59.146
Sector positioning
Liquidity ratio
265.992025
2023
2024
2025
Q1: 244.81
Med: 266.36
Q3: 341.68
Average
In 2025, the liquidity ratio of POUJOULAT (265.99) 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
59.15x2025
2023
2024
2025
Q1: 9.0x
Med: 22.06x
Q3: 27.85x
Excellent+23 pts over 3 years
In 2025, the interest coverage of POUJOULAT (59.1x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 142 days of revenue, i.e. 46.2 M€ to permanently finance. Over 2017-2025, WCR increased by +97629%, requiring additional financing.
Operating WCR (2025)
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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
46 181 496 €
Customer credit (2025)
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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
48 j
Supplier credit (2025)
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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
68 j
Inventory turnover (2025)
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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
93 j
WCR in days of revenue (2025)
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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
142 j
WCR and payment terms evolution POUJOULAT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
47 255 €
51 379 349 €
55 955 880 €
51 680 €
58 800 472 €
44 792 661 €
53 105 680 €
52 878 430 €
46 181 496 €
Inventory turnover (days)
70
70
69
67
61
72
92
102
93
Customer payment term (days)
56
54
50
44
59
57
47
52
48
Supplier payment term (days)
64
53
52
55
75
71
61
63
68
Positioning of POUJOULAT in its sector
Comparison with sector Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier
Similar companies (Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier )
Compare POUJOULAT with other companies in the same sector:
Yes, POUJOULAT generated a net profit of 2.6 M€ in 2025.
Where is the headquarters of POUJOULAT ?
The headquarters of POUJOULAT is located in GRANZAY-GRIPT (79360), in the department Deux-Sevres.
Where to find the tax return of POUJOULAT ?
The tax return of POUJOULAT 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 POUJOULAT operate?
POUJOULAT operates in the sector Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier (NAF code 24.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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