ACCESSOIRES PNEUS SERVICE NAZAIRIEN : revenue, balance sheet and financial ratios

ACCESSOIRES PNEUS SERVICE NAZAIRIEN is a French company founded 20 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in SAINT-NAZAIRE (44600), this company of category ETI shows in 2024 a revenue of 3.7 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 - ACCESSOIRES PNEUS SERVICE NAZAIRIEN (SIREN 485008650)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 698 643 € 3 289 293 € 3 677 143 € 3 083 482 € 2 470 216 € 2 433 517 € 2 817 131 € 2 671 534 € 2 544 617 €
Net income 22 307 € 8 921 € 101 981 € 177 573 € -24 023 € 19 504 € 50 701 € 46 904 € 8 435 €
EBITDA 77 902 € 17 566 € 98 776 € 77 608 € -195 832 € -104 672 € -124 001 € -30 127 € -74 649 €
Net margin 0.6% 0.3% 2.8% 5.8% -1.0% 0.8% 1.8% 1.8% 0.3%

Revenue and income statement

In 2024, ACCESSOIRES PNEUS SERVICE NAZAIRIEN achieves revenue of 3.7 M€. Revenue is growing positively over 9 years (CAGR: +4.8%). Vs 2023, growth of +12% (3.3 M€ -> 3.7 M€). After deducting consumption (2.5 M€), gross margin stands at 1.2 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 78 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

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

3 698 643 €

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

1 210 683 €

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

77 902 €

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

36 478 €

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

22 307 €

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

2.1%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

41.902%

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

31.697%

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

1.81%

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

3.287

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

25.1%

Solvency indicators evolution
ACCESSOIRES PNEUS SERVICE NAZAIRIEN

Sector positioning

Debt ratio
41.9 2024
2022
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Average

In 2024, the debt ratio of ACCESSOIRES PNEUS SERVICE... (41.90) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.7% 2024
2022
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Average

In 2024, the financial autonomy of ACCESSOIRES PNEUS SERVICE... (31.7%) 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
3.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Watch

In 2024, the repayment capacity of ACCESSOIRES PNEUS SERVICE... (3.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 162.37. 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 12.2x. 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

162.366

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

12.21

Liquidity indicators evolution
ACCESSOIRES PNEUS SERVICE NAZAIRIEN

Sector positioning

Liquidity ratio
162.37 2024
2022
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Average

In 2024, the liquidity ratio of ACCESSOIRES PNEUS SERVICE... (162.37) 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.

Interest coverage
12.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Excellent

In 2024, the interest coverage of ACCESSOIRES PNEUS SERVICE... (12.2x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 102 days of revenue, i.e. 1.0 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

1 044 349 €

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

54 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

73 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

52 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

102 j

WCR and payment terms evolution
ACCESSOIRES PNEUS SERVICE NAZAIRIEN

Positioning of ACCESSOIRES PNEUS SERVICE NAZAIRIEN in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 316 996€ to 1 155 848€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
316k€ 753k€ 1155k€
753 788 € Range: 316 996€ - 1 155 848€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 gros d'équipements automobiles)

Compare ACCESSOIRES PNEUS SERVICE NAZAIRIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about ACCESSOIRES PNEUS SERVICE NAZAIRIEN

What is the revenue of ACCESSOIRES PNEUS SERVICE NAZAIRIEN ?

The revenue of ACCESSOIRES PNEUS SERVICE NAZAIRIEN in 2024 is 3.7 M€.

Is ACCESSOIRES PNEUS SERVICE NAZAIRIEN profitable?

Yes, ACCESSOIRES PNEUS SERVICE NAZAIRIEN generated a net profit of 22 k€ in 2024.

Where is the headquarters of ACCESSOIRES PNEUS SERVICE NAZAIRIEN ?

The headquarters of ACCESSOIRES PNEUS SERVICE NAZAIRIEN is located in SAINT-NAZAIRE (44600), in the department Loire-Atlantique.

Where to find the tax return of ACCESSOIRES PNEUS SERVICE NAZAIRIEN ?

The tax return of ACCESSOIRES PNEUS SERVICE NAZAIRIEN 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 ACCESSOIRES PNEUS SERVICE NAZAIRIEN operate?

ACCESSOIRES PNEUS SERVICE NAZAIRIEN operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.