Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2006-08-01 (19 years)Status: ActiveBusiness sector: Autres commerces de détail en magasin non spécialiséLocation: PETIT-NOIR (39120), Jura
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PUCES 39 : revenue, balance sheet and financial ratios
PUCES 39 is a French company
founded 19 years ago,
specialized in the sector Autres commerces de détail en magasin non spécialisé.
Based in PETIT-NOIR (39120),
this company of category PME
shows in 2025 a net income positive of 48 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, PUCES 39 generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 87 k€ -> 48 k€.
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
47 522 €
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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
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
33.63%
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
55.146%
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
16.805
15.621
12.659
28.885
23.437
33.985
36.985
46.929
33.63
Financial autonomy
70.099
67.923
69.376
72.806
61.906
64.282
56.465
58.098
53.357
55.146
Repayment capacity
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
33.632025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Average
In 2025, the debt ratio of PUCES 39 (33.63) 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
55.15%2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Good-12 pts over 3 years
In 2025, the financial autonomy of PUCES 39 (55.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 282.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
282.14
Liquidity indicators evolution PUCES 39
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
455.237
319.012
341.238
386.01
419.806
367.204
320.334
370.858
344.777
282.14
Interest coverage
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
282.142025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Good-17 pts over 3 years
In 2025, the liquidity ratio of PUCES 39 (282.14) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Positioning of PUCES 39 in its sector
Comparison with sector Autres commerces de détail en magasin non spécialisé
Valuation estimate
Based on 185 transactions of similar company sales
(all years),
the value of PUCES 39 is estimated at
158 657 €
(range 68 285€ - 407 230€).
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 value2025
185 transactions
68k€158k€407k€
158 657 €Range: 68 285€ - 407 230€
NAF 5 all-time
Valuation method used
Net Income Multiple
47 522 €
×
3.3x
=158 657 €
Range: 68 285€ - 407 231€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 185 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 en magasin non spécialisé)
Compare PUCES 39 with other companies in the same sector:
The revenue of PUCES 39 is not publicly disclosed (confidential accounts filed with INPI).
Is PUCES 39 profitable?
Yes, PUCES 39 generated a net profit of 48 k€ in 2025.
Where is the headquarters of PUCES 39 ?
The headquarters of PUCES 39 is located in PETIT-NOIR (39120), in the department Jura.
Where to find the tax return of PUCES 39 ?
The tax return of PUCES 39 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 PUCES 39 operate?
PUCES 39 operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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