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PRATCUMIAU DENIS : revenue, balance sheet and financial ratios

PRATCUMIAU DENIS is a French company founded 10 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in BEYREDE-JUMET-CAMOUS (65410), this company of category PME shows in 2016 a revenue of 44 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 - PRATCUMIAU DENIS (SIREN 812405553)
Indicator 2016
Revenue 44 393 €
Net income -1 185 €
EBITDA -1 181 €
Net margin -2.7%

Revenue and income statement

In 2016, PRATCUMIAU DENIS achieves revenue of 44 k€. After deducting consumption (25 k€), gross margin stands at 20 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -2.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1 k€ (-2.7% of revenue), which will impact equity.

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

44 393 €

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

19 711 €

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

-1 181 €

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

-1 182 €

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

-1 185 €

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

-2.7%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

59.817%

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

13.168%

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

-2.672%

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

0.0

Solvency indicators evolution
PRATCUMIAU DENIS

Sector positioning

Debt ratio
59.82 2016
2016
Q1: 0.68
Med: 14.2
Q3: 54.16
Average

In 2016, the debt ratio of PRATCUMIAU DENIS (59.82) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
13.17% 2016
2016
Q1: 8.83%
Med: 30.81%
Q3: 52.84%
Average

In 2016, the financial autonomy of PRATCUMIAU DENIS (13.2%) 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 2016
2016
Q1: 0.0 years
Med: 0.05 years
Q3: 0.97 years
Excellent

In 2016, the repayment capacity of PRATCUMIAU DENIS (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 128.23. 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

128.234

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
PRATCUMIAU DENIS

Sector positioning

Liquidity ratio
128.23 2016
2016
Q1: 135.93
Med: 191.79
Q3: 289.56
Watch

In 2016, the liquidity ratio of PRATCUMIAU DENIS (128.23) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2016
2016
Q1: 0.0x
Med: 0.15x
Q3: 2.72x
Average

In 2016, the interest coverage of PRATCUMIAU DENIS (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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 10 days of revenue, i.e. 1 k€ to permanently finance.

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

1 177 €

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

61 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

38 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

70 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

10 j

WCR and payment terms evolution
PRATCUMIAU DENIS

Positioning of PRATCUMIAU DENIS in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Based on 302 transactions of similar company sales (all years), the value of PRATCUMIAU DENIS is estimated at 9 004 € (range 5 597€ - 15 292€). The price/revenue ratio is 0.20x (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
302 transactions
5k€ 9k€ 15k€
9 004 € Range: 5 597€ - 15 292€
NAF 5 all-time

Valuation method used

Revenue Multiple
44 393 € × 0.20x = 9 005 €
Range: 5 598€ - 15 292€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 302 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare PRATCUMIAU DENIS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about PRATCUMIAU DENIS

What is the revenue of PRATCUMIAU DENIS ?

The revenue of PRATCUMIAU DENIS in 2016 is 44 k€.

Is PRATCUMIAU DENIS profitable?

PRATCUMIAU DENIS recorded a net loss in 2016.

Where is the headquarters of PRATCUMIAU DENIS ?

The headquarters of PRATCUMIAU DENIS is located in BEYREDE-JUMET-CAMOUS (65410), in the department Hautes-Pyrenees.

Where to find the tax return of PRATCUMIAU DENIS ?

The tax return of PRATCUMIAU DENIS 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 PRATCUMIAU DENIS operate?

PRATCUMIAU DENIS operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.