SARL LES PONTOTS : revenue, balance sheet and financial ratios

SARL LES PONTOTS is a French company founded 27 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-JEAN-DE-LUZ (64500), this company of category PME shows in 2024 a revenue of 137 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL LES PONTOTS (SIREN 422002162)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 136 743 € 128 137 € 125 564 € 122 256 € 120 795 € 118 638 € 117 182 € 116 231 € 116 211 € 115 631 €
Net income 74 140 € 68 659 € 92 758 € 87 156 € 78 956 € 66 927 € 77 381 € 74 027 € 75 981 € 75 035 €
EBITDA 99 796 € 90 392 € 99 697 € 94 538 € 90 485 € 86 255 € 96 814 € 92 705 € 95 525 € 92 328 €
Net margin 54.2% 53.6% 73.9% 71.3% 65.4% 56.4% 66.0% 63.7% 65.4% 64.9%

Revenue and income statement

In 2024, SARL LES PONTOTS achieves revenue of 137 k€. Revenue is growing positively over 10 years (CAGR: +1.9%). Vs 2023: +7%. After deducting consumption (0 €), gross margin stands at 137 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 100 k€, representing 73.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 74 k€, i.e. 54.2% 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

136 743 €

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

136 743 €

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

99 796 €

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

93 186 €

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

74 140 €

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

73.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 59.1% 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

5.281%

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

4.493%

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

59.054%

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

0.201

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

24.0%

Solvency indicators evolution
SARL LES PONTOTS

Sector positioning

Debt ratio
5.28 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Good

In 2024, the debt ratio of SARL LES PONTOTS (5.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
4.49% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average

In 2024, the financial autonomy of SARL LES PONTOTS (4.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.2 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Good

In 2024, the repayment capacity of SARL LES PONTOTS (0.20) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 647.41. 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

647.407

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

0.0

Liquidity indicators evolution
SARL LES PONTOTS

Sector positioning

Liquidity ratio
647.41 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good -17 pts over 3 years

In 2024, the liquidity ratio of SARL LES PONTOTS (647.41) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of SARL LES PONTOTS (0.0x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 2 days of gap between collections and payments. WCR is negative (-118 days): operations structurally generate cash. Notable WCR improvement over the period (-305%), freeing up cash.

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

-44 744 €

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

23 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

21 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

-118 j

WCR and payment terms evolution
SARL LES PONTOTS

Positioning of SARL LES PONTOTS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SARL LES PONTOTS is estimated at 413 553 € (range 116 989€ - 743 760€). With an EBITDA of 99 796€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
116k€ 413k€ 743k€
413 553 € Range: 116 989€ - 743 760€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
99 796 € × 5.6x
Estimation 558 840 €
147 929€ - 997 461€
Revenue Multiple 30%
136 743 € × 0.81x
Estimation 110 301 €
42 149€ - 205 684€
Net Income Multiple 20%
74 140 € × 6.8x
Estimation 505 215 €
151 902€ - 916 625€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 de terrains et d'autres biens immobiliers)

Compare SARL LES PONTOTS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL LES PONTOTS

What is the revenue of SARL LES PONTOTS ?

The revenue of SARL LES PONTOTS in 2024 is 137 k€.

Is SARL LES PONTOTS profitable?

Yes, SARL LES PONTOTS generated a net profit of 74 k€ in 2024.

Where is the headquarters of SARL LES PONTOTS ?

The headquarters of SARL LES PONTOTS is located in SAINT-JEAN-DE-LUZ (64500), in the department Pyrenees-Atlantiques.

Where to find the tax return of SARL LES PONTOTS ?

The tax return of SARL LES PONTOTS 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 LES PONTOTS operate?

SARL LES PONTOTS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.