PUJOL : revenue, balance sheet and financial ratios

PUJOL is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in LA PLAGNE TARENTAISE (73210), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PUJOL (SIREN 451229421)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C 1 053 543 € 984 941 € 817 634 € 53 409 € 562 005 € 789 756 € 817 585 €
Net income 215 562 € 137 855 € 72 661 € 77 691 € -85 139 € -8 873 € 54 061 € 88 010 €
EBITDA N/C 140 716 € 82 024 € 82 438 € -69 793 € 5 202 € 75 460 € 158 999 €
Net margin N/C 13.1% 7.4% 9.5% -159.4% -1.6% 6.8% 10.8%

Revenue and income statement

In 2025, PUJOL generates positive net income of 216 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 88 k€ -> 216 k€.

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

215 562 €

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

71.257%

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

55.96%

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

47.4%

Solvency indicators evolution
PUJOL

Sector positioning

Debt ratio
71.26 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average +16 pts over 3 years

In 2025, the debt ratio of PUJOL (71.26) 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
55.96% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Good -8 pts over 3 years

In 2025, the financial autonomy of PUJOL (56.0%) 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.

Repayment capacity
2.03 years 2024
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Average -9 pts over 2 years

In 2024, the repayment capacity of PUJOL (2.03) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 840.82. 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

840.815

Liquidity indicators evolution
PUJOL

Sector positioning

Liquidity ratio
840.82 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Excellent

In 2025, the liquidity ratio of PUJOL (840.82) 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
1.33x 2024
2023
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Good

In 2024, the interest coverage of PUJOL (1.3x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PUJOL

Positioning of PUJOL in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of PUJOL is estimated at 1 217 692 € (range 688 799€ - 2 757 869€). 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 2025
557 transactions
688k€ 1217k€ 2757k€
1 217 692 € Range: 688 799€ - 2 757 869€
NAF 5 année 2025

Valuation method used

Net Income Multiple
215 562 € × 5.6x = 1 217 692 €
Range: 688 800€ - 2 757 870€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare PUJOL with other companies in the same sector:

Frequently asked questions about PUJOL

What is the revenue of PUJOL ?

The revenue of PUJOL in 2024 is 1.1 M€.

Is PUJOL profitable?

Yes, PUJOL generated a net profit of 216 k€ in 2025.

Where is the headquarters of PUJOL ?

The headquarters of PUJOL is located in LA PLAGNE TARENTAISE (73210), in the department Savoie.

Where to find the tax return of PUJOL ?

The tax return of PUJOL 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 PUJOL operate?

PUJOL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.