SAS PUTEAUX DION BOUTON : revenue, balance sheet and financial ratios

SAS PUTEAUX DION BOUTON is a French company founded 2 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in TOULOUSE (31200), this company of category PME shows in 2024 a revenue of 959 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 - SAS PUTEAUX DION BOUTON (SIREN 953543709)
Indicator 2024 2023
Revenue 959 220 € 975 690 €
Net income -376 989 € 315 654 €
EBITDA 148 989 € 830 987 €
Net margin -39.3% 32.4%

Revenue and income statement

In 2024, SAS PUTEAUX DION BOUTON achieves revenue of 959 k€. Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 959 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 149 k€, representing 15.5% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -82%, reducing margin by 69.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -377 k€ (-39.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

959 220 €

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

959 220 €

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

148 989 €

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

148 988 €

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

-376 989 €

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

15.5%

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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 -346%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-346.127%

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

-0.063%

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

-39.302%

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

-0.554

Solvency indicators evolution
SAS PUTEAUX DION BOUTON

Sector positioning

Debt ratio
-346.13 2024
2023
2024
Q1: -0.39
Med: 1.1
Q3: 136.85
Excellent -39 pts over 2 years

In 2024, the debt ratio of SAS PUTEAUX DION BOUTON (-346.13) 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
-0.06% 2024
2023
2024
Q1: -0.14%
Med: 9.3%
Q3: 49.18%
Average

In 2024, the financial autonomy of SAS PUTEAUX DION BOUTON (-0.1%) 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
-0.55 years 2024
2023
2024
Q1: -8.35 years
Med: 0.0 years
Q3: 0.84 years
Good -14 pts over 2 years

In 2024, the repayment capacity of SAS PUTEAUX DION BOUTON (-0.55) 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 100.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 614.9x. Operating income very largely covers interest expenses: high safety margin.

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

100.049

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

614.86

Liquidity indicators evolution
SAS PUTEAUX DION BOUTON

Sector positioning

Liquidity ratio
100.05 2024
2023
2024
Q1: 124.75
Med: 280.5
Q3: 1000.73
Watch

In 2024, the liquidity ratio of SAS PUTEAUX DION BOUTON (100.05) 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.

Interest coverage
614.86x 2024
2023
2024
Q1: -9.86x
Med: 0.0x
Q3: 5.47x
Excellent

In 2024, the interest coverage of SAS PUTEAUX DION BOUTON (614.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39338 days. Excellent situation: suppliers finance 39295 days of the operating cycle (retail model). Inventory turnover is 30145 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 21599 days of revenue, i.e. 57.5 M€ to permanently finance.

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

57 549 315 €

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

43 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

39338 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

30145 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

21599 j

WCR and payment terms evolution
SAS PUTEAUX DION BOUTON

Positioning of SAS PUTEAUX DION BOUTON in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SAS PUTEAUX DION BOUTON is estimated at 194 063 € (range 74 768€ - 531 666€). With an EBITDA of 148 989€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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 value 2024
80 tx
74k€ 194k€ 531k€
194 063 € Range: 74 768€ - 531 666€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
148 989 € × 1.0x
Estimation 149 491 €
61 732€ - 454 667€
Revenue Multiple 30%
959 220 € × 0.28x
Estimation 268 353 €
96 497€ - 659 997€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare SAS PUTEAUX DION BOUTON with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about SAS PUTEAUX DION BOUTON

What is the revenue of SAS PUTEAUX DION BOUTON ?

The revenue of SAS PUTEAUX DION BOUTON in 2024 is 959 k€.

Is SAS PUTEAUX DION BOUTON profitable?

SAS PUTEAUX DION BOUTON recorded a net loss in 2024.

Where is the headquarters of SAS PUTEAUX DION BOUTON ?

The headquarters of SAS PUTEAUX DION BOUTON is located in TOULOUSE (31200), in the department Haute-Garonne.

Where to find the tax return of SAS PUTEAUX DION BOUTON ?

The tax return of SAS PUTEAUX DION BOUTON 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 PUTEAUX DION BOUTON operate?

SAS PUTEAUX DION BOUTON operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.