U2 P.P.P : revenue, balance sheet and financial ratios

U2 P.P.P is a French company founded 38 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in POUILLY-EN-AUXOIS (21320), this company of category PME shows in 2020 a revenue of 11.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - U2 P.P.P (SIREN 344403720)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 11 836 221 € 10 702 403 € 8 915 438 € 7 925 005 € 7 453 390 €
Net income 177 564 € 546 685 € 1 419 227 € 1 395 248 € 454 767 € 573 602 € 16 231 € 209 703 €
EBITDA N/C N/C N/C 2 335 794 € 1 089 717 € 1 023 004 € 193 496 € 442 093 €
Net margin N/C N/C N/C 11.8% 4.2% 6.4% 0.2% 2.8%

Revenue and income statement

In 2024, U2 P.P.P generates positive net income of 178 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 210 k€ -> 178 k€.

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

177 564 €

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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 199%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory.

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

199.023%

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

21.768%

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

25.0%

Solvency indicators evolution
U2 P.P.P

Sector positioning

Debt ratio
199.02 2024
2022
2023
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Watch

In 2024, the debt ratio of U2 P.P.P (199.02) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.77% 2024
2022
2023
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Average -18 pts over 3 years

In 2024, the financial autonomy of U2 P.P.P (21.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 188.11. 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

188.107

Liquidity indicators evolution
U2 P.P.P

Sector positioning

Liquidity ratio
188.11 2024
2022
2023
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Average -40 pts over 3 years

In 2024, the liquidity ratio of U2 P.P.P (188.11) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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 (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

0 €

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

0 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

0 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 and payment terms evolution
U2 P.P.P

Positioning of U2 P.P.P in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of U2 P.P.P is estimated at 307 741 € (range 95 583€ - 1 205 662€). 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
76 tx
95k€ 307k€ 1205k€
307 741 € Range: 95 583€ - 1 205 662€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
177 564 € × 1.7x = 307 742 €
Range: 95 584€ - 1 205 663€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'éléments en matières plastiques pour la construction)

Compare U2 P.P.P with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about U2 P.P.P

What is the revenue of U2 P.P.P ?

The revenue of U2 P.P.P in 2020 is 11.8 M€.

Is U2 P.P.P profitable?

Yes, U2 P.P.P generated a net profit of 178 k€ in 2024.

Where is the headquarters of U2 P.P.P ?

The headquarters of U2 P.P.P is located in POUILLY-EN-AUXOIS (21320), in the department Cote-d'Or.

Where to find the tax return of U2 P.P.P ?

The tax return of U2 P.P.P 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 U2 P.P.P operate?

U2 P.P.P operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.