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SA PUDING : revenue, balance sheet and financial ratios

SA PUDING is a French company founded 43 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in HUEZ (38750), this company of category PME shows in 2016 a revenue of 2.6 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 - SA PUDING (SIREN 324845445)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 2 550 845 €
Net income 419 645 € 370 130 € -48 051 € 60 458 € 50 430 € 30 069 € -49 155 € -89 841 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 77 054 €
Net margin N/C N/C N/C N/C N/C N/C N/C -3.5%

Revenue and income statement

In 2024, SA PUDING generates positive net income of 420 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

419 645 €

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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 30%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

29.958%

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

67.604%

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

23.6%

Solvency indicators evolution
SA PUDING

Sector positioning

Debt ratio
29.96 2024
2021
2023
2024
Q1: 0.0
Med: 14.41
Q3: 91.18
Average -20 pts over 3 years

In 2024, the debt ratio of SA PUDING (29.96) 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
67.6% 2024
2021
2023
2024
Q1: 0.19%
Med: 23.0%
Q3: 57.23%
Excellent +34 pts over 3 years

In 2024, the financial autonomy of SA PUDING (67.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 394.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

394.816

Liquidity indicators evolution
SA PUDING

Sector positioning

Liquidity ratio
394.82 2024
2021
2023
2024
Q1: 83.34
Med: 198.01
Q3: 537.14
Good +18 pts over 3 years

In 2024, the liquidity ratio of SA PUDING (394.82) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SA PUDING

Positioning of SA PUDING in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SA PUDING is estimated at 1 028 478 € (range 560 388€ - 2 907 732€). 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 2024
87 tx
560k€ 1028k€ 2907k€
1 028 478 € Range: 560 388€ - 2 907 732€
NAF 5 all-time

Valuation method used

Net Income Multiple
419 645 € × 2.5x = 1 028 479 €
Range: 560 389€ - 2 907 733€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare SA PUDING with other companies in the same sector:

Frequently asked questions about SA PUDING

What is the revenue of SA PUDING ?

The revenue of SA PUDING in 2016 is 2.6 M€.

Is SA PUDING profitable?

Yes, SA PUDING generated a net profit of 420 k€ in 2024.

Where is the headquarters of SA PUDING ?

The headquarters of SA PUDING is located in HUEZ (38750), in the department Isere.

Where to find the tax return of SA PUDING ?

The tax return of SA PUDING 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 SA PUDING operate?

SA PUDING operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.