UHPS PONT : revenue, balance sheet and financial ratios

UHPS PONT is a French company founded 11 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in PONT-SAINTE-MAXENCE (60700), this company of category ETI shows in 2024 a revenue of 874 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 - UHPS PONT (SIREN 808474134)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 873 794 € 849 864 € 766 052 € 679 215 € 673 889 € 730 642 € 691 719 € 650 550 € 550 418 €
Net income -56 473 € -24 384 € -55 449 € -61 858 € -108 375 € -62 882 € -101 281 € -110 293 € -129 865 €
EBITDA 20 812 € 51 336 € 10 192 € 14 319 € -37 444 € 7 135 € -15 715 € -13 440 € -49 088 €
Net margin -6.5% -2.9% -7.2% -9.1% -16.1% -8.6% -14.6% -17.0% -23.6%

Revenue and income statement

In 2024, UHPS PONT achieves revenue of 874 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2023: +3%. After deducting consumption (459 k€), gross margin stands at 415 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 2.4% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -59%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -56 k€ (-6.5% 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

873 794 €

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

415 019 €

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

20 812 €

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

-26 767 €

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

-56 473 €

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

2.4%

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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 -183%. 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 -110%. 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

-182.949%

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

-110.323%

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

-1.099%

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

-174.813

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

2.5%

Solvency indicators evolution
UHPS PONT

Sector positioning

Debt ratio
-182.95 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Excellent

In 2024, the debt ratio of UHPS PONT (-182.95) 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
-110.32% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average

In 2024, the financial autonomy of UHPS PONT (-110.3%) 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
-174.81 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent

In 2024, the repayment capacity of UHPS PONT (-174.81) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1124.42. 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 142.7x. 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

1124.417

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

142.735

Liquidity indicators evolution
UHPS PONT

Sector positioning

Liquidity ratio
1124.42 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Excellent

In 2024, the liquidity ratio of UHPS PONT (1124.42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
142.74x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Excellent -6 pts over 3 years

In 2024, the interest coverage of UHPS PONT (142.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 189 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 198 days of revenue, i.e. 481 k€ to permanently finance. Over 2016-2024, WCR increased by +34%, requiring additional financing.

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

480 543 €

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

12 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

189 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

198 j

WCR and payment terms evolution
UHPS PONT

Positioning of UHPS PONT in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of UHPS PONT is estimated at 155 645 € (range 94 268€ - 290 517€). With an EBITDA of 20 812€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2024
132 transactions
94k€ 155k€ 290k€
155 645 € Range: 94 268€ - 290 517€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 812 € × 3.2x
Estimation 66 847 €
29 081€ - 136 474€
Revenue Multiple 30%
873 794 € × 0.35x
Estimation 303 643 €
202 913€ - 547 256€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare UHPS PONT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about UHPS PONT

What is the revenue of UHPS PONT ?

The revenue of UHPS PONT in 2024 is 874 k€.

Is UHPS PONT profitable?

UHPS PONT recorded a net loss in 2024.

Where is the headquarters of UHPS PONT ?

The headquarters of UHPS PONT is located in PONT-SAINTE-MAXENCE (60700), in the department Oise.

Where to find the tax return of UHPS PONT ?

The tax return of UHPS PONT 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 UHPS PONT operate?

UHPS PONT operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.