PUY DU FOU FRANCE : revenue, balance sheet and financial ratios

PUY DU FOU FRANCE is a French company founded 37 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in LES EPESSES (85590), this company of category ETI shows in 2024 a revenue of 184.2 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 - PUY DU FOU FRANCE (SIREN 347490070)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 184 157 528 € 162 535 297 € 146 535 942 € 75 284 795 € 62 426 935 € 109 439 926 € 100 359 165 € 95 435 974 € 86 230 069 €
Net income 26 054 885 € 22 544 459 € 12 440 529 € -8 817 684 € -19 038 506 € 8 326 085 € 7 300 604 € 8 791 386 € 7 720 193 €
EBITDA 50 989 355 € 44 400 453 € 36 939 322 € 7 631 314 € -4 569 140 € 27 504 011 € 23 733 248 € 24 651 054 € 22 394 991 €
Net margin 14.1% 13.9% 8.5% -11.7% -30.5% 7.6% 7.3% 9.2% 9.0%

Revenue and income statement

In 2024, PUY DU FOU FRANCE achieves revenue of 184.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. Vs 2023, growth of +13% (162.5 M€ -> 184.2 M€). After deducting consumption (5.5 M€), gross margin stands at 178.6 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 51.0 M€, representing 27.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26.1 M€, i.e. 14.1% of revenue. This profit can be retained or distributed to shareholders.

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

184 157 528 €

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

178 630 713 €

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

50 989 355 €

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

32 657 726 €

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

26 054 885 €

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

27.7%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

68.977%

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

45.79%

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

24.089%

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

2.105

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

33.7%

Solvency indicators evolution
PUY DU FOU FRANCE

Sector positioning

Debt ratio
68.98 2024
2022
2023
2024
Q1: 0.0
Med: 42.68
Q3: 122.22
Average

In 2024, the debt ratio of PUY DU FOU FRANCE (68.98) 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
45.79% 2024
2022
2023
2024
Q1: 5.39%
Med: 30.38%
Q3: 54.58%
Good +10 pts over 3 years

In 2024, the financial autonomy of PUY DU FOU FRANCE (45.8%) 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
2.1 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.68 years
Q3: 2.2 years
Average +6 pts over 3 years

In 2024, the repayment capacity of PUY DU FOU FRANCE (2.10) 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 242.74. 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 4.2x. Financial charges are adequately covered by operations.

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

242.743

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

4.25

Liquidity indicators evolution
PUY DU FOU FRANCE

Sector positioning

Liquidity ratio
242.74 2024
2022
2023
2024
Q1: 78.24
Med: 196.15
Q3: 435.84
Good -14 pts over 3 years

In 2024, the liquidity ratio of PUY DU FOU FRANCE (242.74) 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.

Interest coverage
4.25x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.76x
Q3: 5.24x
Good

In 2024, the interest coverage of PUY DU FOU FRANCE (4.2x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 17.8 M€ to permanently finance. Over 2016-2024, WCR increased by +816%, 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

17 793 300 €

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

11 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

23 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

2 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

35 j

WCR and payment terms evolution
PUY DU FOU FRANCE

Positioning of PUY DU FOU FRANCE in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 84 563 311€ to 236 158 127€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
84563k€ 186537k€ 236158k€
186 537 096 € Range: 84 563 311€ - 236 158 127€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Activités des parcs d'attractions et parcs à thèmes)

Compare PUY DU FOU FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about PUY DU FOU FRANCE

What is the revenue of PUY DU FOU FRANCE ?

The revenue of PUY DU FOU FRANCE in 2024 is 184.2 M€.

Is PUY DU FOU FRANCE profitable?

Yes, PUY DU FOU FRANCE generated a net profit of 26.1 M€ in 2024.

Where is the headquarters of PUY DU FOU FRANCE ?

The headquarters of PUY DU FOU FRANCE is located in LES EPESSES (85590), in the department Vendee.

Where to find the tax return of PUY DU FOU FRANCE ?

The tax return of PUY DU FOU FRANCE 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 PUY DU FOU FRANCE operate?

PUY DU FOU FRANCE operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.