PP BOULOGNE BILLANCOURT : revenue, balance sheet and financial ratios

PP BOULOGNE BILLANCOURT is a French company founded 6 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in BOULOGNE-BILLANCOURT (92100), this company of category ETI shows in 2024 a revenue of 2.2 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 - PP BOULOGNE BILLANCOURT (SIREN 850867458)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 2 157 439 € 2 429 192 € 2 328 321 € 1 090 569 € 922 092 € 1 617 246 €
Net income -3 102 € 70 287 € 278 438 € 24 408 € 718 € -305 099 €
EBITDA 42 490 € 155 053 € 363 671 € 88 627 € -140 014 € -238 850 €
Net margin -0.1% 2.9% 12.0% 2.2% 0.1% -18.9%

Revenue and income statement

In 2024, PP BOULOGNE BILLANCOURT achieves revenue of 2.2 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Significant drop of -11% vs 2023. After deducting consumption (63 k€), gross margin stands at 2.1 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -73%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3 k€ (-0.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 157 439 €

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

2 094 372 €

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

42 490 €

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

-1 644 €

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

-3 102 €

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

1.1%

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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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

0.737%

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

0.887%

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

23.8%

Solvency indicators evolution
PP BOULOGNE BILLANCOURT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Excellent

In 2024, the debt ratio of PP BOULOGNE BILLANCOURT (0.00) 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
0.74% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Average

In 2024, the financial autonomy of PP BOULOGNE BILLANCOURT (0.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Excellent

In 2024, the repayment capacity of PP BOULOGNE BILLANCOURT (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 123.12. 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 0.2x. 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

123.123

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

0.188

Liquidity indicators evolution
PP BOULOGNE BILLANCOURT

Sector positioning

Liquidity ratio
123.12 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Average

In 2024, the liquidity ratio of PP BOULOGNE BILLANCOURT (123.12) 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
0.19x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.13x
Good

In 2024, the interest coverage of PP BOULOGNE BILLANCOURT (0.2x) 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: 149 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 213 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2019-2024, WCR increased by +133%, 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

1 279 361 €

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

149 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

159 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

4 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

213 j

WCR and payment terms evolution
PP BOULOGNE BILLANCOURT

Positioning of PP BOULOGNE BILLANCOURT in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of PP BOULOGNE BILLANCOURT is estimated at 719 032 € (range 347 482€ - 1 320 377€). With an EBITDA of 42 490€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.

Estimated enterprise value 2024
114 transactions
347k€ 719k€ 1320k€
719 032 € Range: 347 482€ - 1 320 377€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
42 490 € × 5.1x
Estimation 216 670 €
125 409€ - 338 463€
Revenue Multiple 30%
2 157 439 € × 0.72x
Estimation 1 556 305 €
717 605€ - 2 956 903€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare PP BOULOGNE BILLANCOURT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about PP BOULOGNE BILLANCOURT

What is the revenue of PP BOULOGNE BILLANCOURT ?

The revenue of PP BOULOGNE BILLANCOURT in 2024 is 2.2 M€.

Is PP BOULOGNE BILLANCOURT profitable?

PP BOULOGNE BILLANCOURT recorded a net loss in 2024.

Where is the headquarters of PP BOULOGNE BILLANCOURT ?

The headquarters of PP BOULOGNE BILLANCOURT is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of PP BOULOGNE BILLANCOURT ?

The tax return of PP BOULOGNE BILLANCOURT 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 PP BOULOGNE BILLANCOURT operate?

PP BOULOGNE BILLANCOURT operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.