SARL PUGIN FRERES : revenue, balance sheet and financial ratios

SARL PUGIN FRERES is a French company founded 40 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in MONTLEBON (25500), this company of category PME shows in 2021 a revenue of 3.8 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 - SARL PUGIN FRERES (SIREN 333344950)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C 3 783 754 € N/C N/C 2 881 954 € 2 639 734 €
Net income 669 069 € 587 660 € 239 279 € 101 971 € 67 635 € 28 990 € 12 808 €
EBITDA N/C N/C 406 970 € N/C N/C 77 042 € 70 059 €
Net margin N/C N/C 6.3% N/C N/C 1.0% 0.5%

Revenue and income statement

In 2023, SARL PUGIN FRERES generates positive net income of 669 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 13 k€ -> 669 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

669 069 €

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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 22%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.603%

Financial autonomy (2023) ?
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

62.743%

Asset age ratio (2023) ?
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

19.8%

Solvency indicators evolution
SARL PUGIN FRERES

Sector positioning

Debt ratio
21.6 2023
2021
2022
2023
Q1: 12.01
Med: 34.46
Q3: 73.6
Good -19 pts over 3 years

In 2023, the debt ratio of SARL PUGIN FRERES (21.60) 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
62.74% 2023
2021
2022
2023
Q1: 35.08%
Med: 52.1%
Q3: 65.6%
Good +28 pts over 3 years

In 2023, the financial autonomy of SARL PUGIN FRERES (62.7%) 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
1.4 years 2021
2021
Q1: 0.47 years
Med: 1.59 years
Q3: 3.52 years
Good

In 2021, the repayment capacity of SARL PUGIN FRERES (1.40) 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 332.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

332.421

Liquidity indicators evolution
SARL PUGIN FRERES

Sector positioning

Liquidity ratio
332.42 2023
2021
2022
2023
Q1: 201.68
Med: 291.67
Q3: 427.65
Good +25 pts over 3 years

In 2023, the liquidity ratio of SARL PUGIN FRERES (332.42) 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
1.8x 2021
2021
Q1: 0.51x
Med: 2.3x
Q3: 5.39x
Average

In 2021, the interest coverage of SARL PUGIN FRERES (1.8x) 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.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
SARL PUGIN FRERES

Positioning of SARL PUGIN FRERES in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 700 887€ to 2 558 476€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
700k€ 1440k€ 2558k€
1 440 129 € Range: 700 887€ - 2 558 476€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare SARL PUGIN FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about SARL PUGIN FRERES

What is the revenue of SARL PUGIN FRERES ?

The revenue of SARL PUGIN FRERES in 2021 is 3.8 M€.

Is SARL PUGIN FRERES profitable?

Yes, SARL PUGIN FRERES generated a net profit of 669 k€ in 2023.

Where is the headquarters of SARL PUGIN FRERES ?

The headquarters of SARL PUGIN FRERES is located in MONTLEBON (25500), in the department Doubs.

Where to find the tax return of SARL PUGIN FRERES ?

The tax return of SARL PUGIN FRERES 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 PUGIN FRERES operate?

SARL PUGIN FRERES operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.