SARL FINANCIERE PONCET : revenue, balance sheet and financial ratios

SARL FINANCIERE PONCET is a French company founded 21 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in SAINT-GALMIER (42330), this company of category PME shows in 2024 a revenue of 464 k€. 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 - SARL FINANCIERE PONCET (SIREN 478746043)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 463 991 € 1 511 966 € 18 335 € 99 377 € 173 650 € 87 197 € 113 952 € 198 565 €
Net income 37 865 € 4 057 € 363 181 € -230 331 € 22 730 € 85 374 € 104 926 € -24 659 €
EBITDA -37 933 € -15 314 € -86 317 € -14 126 € 43 734 € 2 983 € 44 184 € -106 076 €
Net margin 8.2% 0.3% 1980.8% -231.8% 13.1% 97.9% 92.1% -12.4%

Revenue and income statement

In 2024, SARL FINANCIERE PONCET achieves revenue of 464 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Significant drop of -69% vs 2023. After deducting consumption (0 €), gross margin stands at 464 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -8.2% of revenue. Warning negative scissor effect: despite revenue change (-69%), EBITDA varies by -148%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 8.2% 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

463 991 €

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

463 991 €

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

-37 933 €

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

-72 471 €

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

37 865 €

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

-8.2%

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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 14%. 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 75%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.8% 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

14.199%

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

75.075%

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

15.82%

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

4.013

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

60.9%

Solvency indicators evolution
SARL FINANCIERE PONCET

Sector positioning

Debt ratio
14.2 2024
2021
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average +22 pts over 3 years

In 2024, the debt ratio of SARL FINANCIERE PONCET (14.20) 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
75.08% 2024
2021
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Excellent

In 2024, the financial autonomy of SARL FINANCIERE PONCET (75.1%) 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.

Repayment capacity
4.01 years 2024
2021
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Average +23 pts over 3 years

In 2024, the repayment capacity of SARL FINANCIERE PONCET (4.01) 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 600.46. 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

600.455

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

-19.624

Liquidity indicators evolution
SARL FINANCIERE PONCET

Sector positioning

Liquidity ratio
600.46 2024
2021
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Good -25 pts over 3 years

In 2024, the liquidity ratio of SARL FINANCIERE PONCET (600.46) 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
-19.62x 2024
2021
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Average -12 pts over 3 years

In 2024, the interest coverage of SARL FINANCIERE PONCET (-19.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 421 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. The gap of 251 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1603 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2024, WCR increased by +59%, 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

2 065 442 €

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

421 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

170 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 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

1603 j

WCR and payment terms evolution
SARL FINANCIERE PONCET

Positioning of SARL FINANCIERE PONCET in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 155 480€ to 523 924€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
155k€ 307k€ 523k€
307 483 € Range: 155 480€ - 523 924€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 marchands de biens immobiliers)

Compare SARL FINANCIERE PONCET with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about SARL FINANCIERE PONCET

What is the revenue of SARL FINANCIERE PONCET ?

The revenue of SARL FINANCIERE PONCET in 2024 is 464 k€.

Is SARL FINANCIERE PONCET profitable?

Yes, SARL FINANCIERE PONCET generated a net profit of 38 k€ in 2024.

Where is the headquarters of SARL FINANCIERE PONCET ?

The headquarters of SARL FINANCIERE PONCET is located in SAINT-GALMIER (42330), in the department Loire.

Where to find the tax return of SARL FINANCIERE PONCET ?

The tax return of SARL FINANCIERE PONCET 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 SARL FINANCIERE PONCET operate?

SARL FINANCIERE PONCET operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.