POULHALEC FRERES SA : revenue, balance sheet and financial ratios

POULHALEC FRERES SA is a French company founded 44 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in SAINT-OUEN-L'AUMONE (95310), this company of category PME shows in 2016 a revenue of 265 k€. 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 - POULHALEC FRERES SA (SIREN 785464603)
Indicator 2016 2015 2014 2013
Revenue 265 035 € 223 337 € 208 262 € 225 173 €
Net income 28 715 € 23 347 € 23 611 € 5 246 €
EBITDA 43 691 € -18 564 € 13 420 € 4 206 €
Net margin 10.8% 10.5% 11.3% 2.3%

Revenue and income statement

In 2016, POULHALEC FRERES SA achieves revenue of 265 k€. Over the period 2013-2016, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2015, growth of +19% (223 k€ -> 265 k€). After deducting consumption (0 €), gross margin stands at 265 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 44 k€, representing 16.5% of revenue. Positive scissor effect: EBITDA margin improves by +24.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

265 035 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

265 035 €

EBITDA (2016) ?
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

43 691 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 742 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 715 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.5%

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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 14%. 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 79%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 16.6% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.376%

Financial autonomy (2016) ?
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

79.025%

Cash flow / Revenue (2016) ?
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

16.641%

Repayment capacity (2016) ?
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

3.681

Asset age ratio (2016) ?
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

26.4%

Solvency indicators evolution
POULHALEC FRERES SA

Sector positioning

Debt ratio
14.38 2016
2014
2015
2016
Q1: 0.97
Med: 14.82
Q3: 52.17
Good

In 2016, the debt ratio of POULHALEC FRERES SA (14.38) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.03% 2016
2014
2015
2016
Q1: 17.0%
Med: 39.34%
Q3: 57.89%
Excellent -14 pts over 3 years

In 2016, the financial autonomy of POULHALEC FRERES SA (79.0%) 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
3.68 years 2016
2014
2015
2016
Q1: 0.0 years
Med: 0.2 years
Q3: 1.39 years
Watch -6 pts over 3 years

In 2016, the repayment capacity of POULHALEC FRERES SA (3.68) 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 805.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

805.907

Interest coverage (2016) ?
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

0.0

Liquidity indicators evolution
POULHALEC FRERES SA

Sector positioning

Liquidity ratio
805.91 2016
2014
2015
2016
Q1: 145.83
Med: 205.55
Q3: 307.59
Excellent

In 2016, the liquidity ratio of POULHALEC FRERES SA (805.91) 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
0.0x 2016
2014
2015
2016
Q1: 0.0x
Med: 0.6x
Q3: 3.99x
Average -27 pts over 3 years

In 2016, the interest coverage of POULHALEC FRERES SA (0.0x) 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: 304 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 276 days. The company must finance 28 days of gap between collections and payments. Overall, WCR represents 128 days of revenue, i.e. 94 k€ to permanently finance. Over 2013-2016, WCR increased by +36%, requiring additional financing.

Operating WCR (2016) ?
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

94 384 €

Customer credit (2016) ?
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

304 j

Supplier credit (2016) ?
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

276 j

Inventory turnover (2016) ?
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 (2016) ?
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

128 j

WCR and payment terms evolution
POULHALEC FRERES SA

Positioning of POULHALEC FRERES SA in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of POULHALEC FRERES SA is estimated at 51 255 € (range 31 791€ - 154 334€). With an EBITDA of 43 691€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2016
104 transactions
31k€ 51k€ 154k€
51 255 € Range: 31 791€ - 154 334€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 691 € × 1.0x
Estimation 44 927 €
31 011€ - 146 976€
Revenue Multiple 30%
265 035 € × 0.27x
Estimation 71 269 €
38 004€ - 181 006€
Net Income Multiple 20%
28 715 € × 1.3x
Estimation 37 058 €
24 425€ - 132 721€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare POULHALEC FRERES SA with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about POULHALEC FRERES SA

What is the revenue of POULHALEC FRERES SA ?

The revenue of POULHALEC FRERES SA in 2016 is 265 k€.

Is POULHALEC FRERES SA profitable?

Yes, POULHALEC FRERES SA generated a net profit of 29 k€ in 2016.

Where is the headquarters of POULHALEC FRERES SA ?

The headquarters of POULHALEC FRERES SA is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.

Where to find the tax return of POULHALEC FRERES SA ?

The tax return of POULHALEC FRERES SA 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 POULHALEC FRERES SA operate?

POULHALEC FRERES SA operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.