Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1982-06-01 (43 years)Status: ActiveBusiness sector: Location et location-bail d'articles de loisirs et de sport Location: HUEZ (38750), Isere
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
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.
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 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
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 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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
169.496
150.098
142.01
107.236
148.343
202.172
59.923
29.958
Financial autonomy
24.76
25.823
25.638
32.711
26.523
23.385
53.896
67.604
Repayment capacity
11.381
None
None
None
None
None
None
None
Cash flow / Revenue
2.354%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
29.962024
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
108.501
94.258
80.355
96.757
154.75
188.266
393.1
394.816
Interest coverage
30.708
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
394.822024
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
416 706 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
74
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
Supplier payment term (days)
51
0
0
0
0
0
0
0
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 value2024
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
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
Rotate your phone to landscape mode to view the chart