SAS DIDIER PUGNERES : revenue, balance sheet and financial ratios

SAS DIDIER PUGNERES is a French company founded 22 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in MONTAUROUX (83440), this company of category PME shows in 2020 a revenue of 4.3 M€. 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 - SAS DIDIER PUGNERES (SIREN 453209850)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C 4 264 860 € 3 693 909 € 3 828 830 € 2 653 810 €
Net income 451 418 € -1 037 740 € 13 351 € 127 520 € 119 039 € 101 454 € 9 747 €
EBITDA N/C N/C N/C 354 332 € 90 655 € 208 869 € -70 745 €
Net margin N/C N/C N/C 3.0% 3.2% 2.6% 0.4%

Revenue and income statement

In 2023, SAS DIDIER PUGNERES generates positive net income of 451 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 10 k€ -> 451 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

451 418 €

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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 -311%. 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 -13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-311.489%

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

-12.688%

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

67.6%

Solvency indicators evolution
SAS DIDIER PUGNERES

Sector positioning

Debt ratio
-311.49 2023
2021
2022
2023
Q1: 7.85
Med: 36.04
Q3: 94.96
Excellent -50 pts over 3 years

In 2023, the debt ratio of SAS DIDIER PUGNERES (-311.49) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-12.69% 2023
2021
2022
2023
Q1: 19.61%
Med: 37.69%
Q3: 54.73%
Watch

In 2023, the financial autonomy of SAS DIDIER PUGNERES (-12.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 97.29. 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

97.29

Liquidity indicators evolution
SAS DIDIER PUGNERES

Sector positioning

Liquidity ratio
97.29 2023
2021
2022
2023
Q1: 140.24
Med: 196.81
Q3: 296.35
Watch -6 pts over 3 years

In 2023, the liquidity ratio of SAS DIDIER PUGNERES (97.29) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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
SAS DIDIER PUGNERES

Positioning of SAS DIDIER PUGNERES in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SAS DIDIER PUGNERES is estimated at 1 586 929 € (range 442 696€ - 4 442 318€). 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 2023
120 transactions
442k€ 1586k€ 4442k€
1 586 929 € Range: 442 696€ - 4 442 318€
NAF 5 all-time

Valuation method used

Net Income Multiple
451 418 € × 3.5x = 1 586 929 €
Range: 442 696€ - 4 442 319€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare SAS DIDIER PUGNERES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about SAS DIDIER PUGNERES

What is the revenue of SAS DIDIER PUGNERES ?

The revenue of SAS DIDIER PUGNERES in 2020 is 4.3 M€.

Is SAS DIDIER PUGNERES profitable?

Yes, SAS DIDIER PUGNERES generated a net profit of 451 k€ in 2023.

Where is the headquarters of SAS DIDIER PUGNERES ?

The headquarters of SAS DIDIER PUGNERES is located in MONTAUROUX (83440), in the department Var.

Where to find the tax return of SAS DIDIER PUGNERES ?

The tax return of SAS DIDIER PUGNERES 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 SAS DIDIER PUGNERES operate?

SAS DIDIER PUGNERES operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.