PROVINCE ENCADREMENT : revenue, balance sheet and financial ratios

PROVINCE ENCADREMENT is a French company founded 23 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in VERSAILLES (78000), this company of category PME shows in 2025 a revenue of 3.2 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 - PROVINCE ENCADREMENT (SIREN 443946421)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 3 166 759 € 3 287 778 € 3 044 299 € 2 835 886 € 2 522 798 € 2 372 498 € 2 826 298 € 4 364 175 € N/C
Net income -231 966 € -543 236 € -377 152 € -14 489 € -248 822 € -552 380 € -112 410 € -282 689 € -83 495 €
EBITDA -84 670 € -404 081 € -92 000 € 2 790 € -265 264 € -192 387 € -41 533 € -116 096 € N/C
Net margin -7.3% -16.5% -12.4% -0.5% -9.9% -23.3% -4.0% -6.5% N/C

Revenue and income statement

In 2025, PROVINCE ENCADREMENT achieves revenue of 3.2 M€. Activity remains stable over the period (CAGR: -4.5%). Slight decline of -4% vs 2024. After deducting consumption (913 k€), gross margin stands at 2.3 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -85 k€, representing -2.7% of revenue. Positive scissor effect: EBITDA margin improves by +9.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -232 k€ (-7.3% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 166 759 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 253 709 €

EBITDA (2025) ?
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

-84 670 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-224 255 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-231 966 €

EBITDA margin (2025) ?
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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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 278%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

277.671%

Financial autonomy (2025) ?
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

16.109%

Cash flow / Revenue (2025) ?
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

-6.41%

Repayment capacity (2025) ?
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

-3.199

Asset age ratio (2025) ?
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

7.1%

Solvency indicators evolution
PROVINCE ENCADREMENT

Sector positioning

Debt ratio
277.67 2025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Watch +50 pts over 3 years

In 2025, the debt ratio of PROVINCE ENCADREMENT (277.67) 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
16.11% 2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Average

In 2025, the financial autonomy of PROVINCE ENCADREMENT (16.1%) 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
-3.2 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.2 years
Q3: 1.99 years
Excellent

In 2025, the repayment capacity of PROVINCE ENCADREMENT (-3.20) 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 206.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

206.203

Interest coverage (2025) ?
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

-9.131

Liquidity indicators evolution
PROVINCE ENCADREMENT

Sector positioning

Liquidity ratio
206.2 2025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Average -27 pts over 3 years

In 2025, the liquidity ratio of PROVINCE ENCADREMENT (206.20) 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
-9.13x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.35x
Q3: 4.94x
Watch

In 2025, the interest coverage of PROVINCE ENCADREMENT (-9.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 66 days of revenue, i.e. 585 k€ to permanently finance.

Operating WCR (2025) ?
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

584 837 €

Customer credit (2025) ?
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

6 j

Supplier credit (2025) ?
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

24 j

Inventory turnover (2025) ?
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

58 j

WCR in days of revenue (2025) ?
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

66 j

WCR and payment terms evolution
PROVINCE ENCADREMENT

Positioning of PROVINCE ENCADREMENT in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of PROVINCE ENCADREMENT is estimated at 828 576 € (range 510 340€ - 1 638 189€). The price/revenue ratio is 0.26x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
510k€ 828k€ 1638k€
828 576 € Range: 510 340€ - 1 638 189€
NAF 5 année 2025

Valuation method used

Revenue Multiple
3 166 759 € × 0.26x = 828 577 €
Range: 510 341€ - 1 638 190€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 commerces de détail spécialisés divers)

Compare PROVINCE ENCADREMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about PROVINCE ENCADREMENT

What is the revenue of PROVINCE ENCADREMENT ?

The revenue of PROVINCE ENCADREMENT in 2025 is 3.2 M€.

Is PROVINCE ENCADREMENT profitable?

PROVINCE ENCADREMENT recorded a net loss in 2025.

Where is the headquarters of PROVINCE ENCADREMENT ?

The headquarters of PROVINCE ENCADREMENT is located in VERSAILLES (78000), in the department Yvelines.

Where to find the tax return of PROVINCE ENCADREMENT ?

The tax return of PROVINCE ENCADREMENT 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 PROVINCE ENCADREMENT operate?

PROVINCE ENCADREMENT operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.