ACCESSOIRES PNEUS SERVICES : revenue, balance sheet and financial ratios

ACCESSOIRES PNEUS SERVICES is a French company founded 21 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in LES PONTS-DE-CE (49130), this company of category ETI shows in 2023 a revenue of 2.9 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 - ACCESSOIRES PNEUS SERVICES (SIREN 479927394)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 933 522 € 2 598 580 € 2 149 530 € 1 885 961 € 696 129 € 1 921 201 € 1 591 029 € 1 481 027 €
Net income 42 789 € 62 423 € 524 € -43 986 € 8 389 € -5 563 € -17 779 € 7 404 €
EBITDA 36 897 € 25 916 € -33 687 € -47 938 € 17 929 € -9 428 € -71 952 € -27 426 €
Net margin 1.5% 2.4% 0.0% -2.3% 1.2% -0.3% -1.1% 0.5%

Revenue and income statement

In 2023, ACCESSOIRES PNEUS SERVICES achieves revenue of 2.9 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2022, growth of +13% (2.6 M€ -> 2.9 M€). After deducting consumption (1.9 M€), gross margin stands at 993 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 933 522 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

992 821 €

EBITDA (2023) ?
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

36 897 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

118 038 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 789 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.3%

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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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

110.086%

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

24.777%

Cash flow / Revenue (2023) ?
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

-0.674%

Repayment capacity (2023) ?
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

-19.802

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

15.5%

Solvency indicators evolution
ACCESSOIRES PNEUS SERVICES

Sector positioning

Debt ratio
110.09 2023
2021
2022
2023
Q1: 0.46
Med: 15.69
Q3: 60.48
Watch

In 2023, the debt ratio of ACCESSOIRES PNEUS SERVICES (110.09) 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
24.78% 2023
2021
2022
2023
Q1: 19.69%
Med: 39.31%
Q3: 59.2%
Average

In 2023, the financial autonomy of ACCESSOIRES PNEUS SERVICES (24.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-19.8 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.55 years
Excellent

In 2023, the repayment capacity of ACCESSOIRES PNEUS SERVICES (-19.80) 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 199.37. 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 41.2x. Operating income very largely covers interest expenses: high safety margin.

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

199.367

Interest coverage (2023) ?
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

41.209

Liquidity indicators evolution
ACCESSOIRES PNEUS SERVICES

Sector positioning

Liquidity ratio
199.37 2023
2021
2022
2023
Q1: 142.26
Med: 203.32
Q3: 311.16
Average

In 2023, the liquidity ratio of ACCESSOIRES PNEUS SERVICES (199.37) 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
41.21x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.24x
Q3: 8.77x
Excellent +51 pts over 3 years

In 2023, the interest coverage of ACCESSOIRES PNEUS SERVICES (41.2x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 933 k€ to permanently finance. Over 2016-2023, WCR increased by +111%, requiring additional financing.

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

933 153 €

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

57 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

75 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

50 j

WCR in days of revenue (2023) ?
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

115 j

WCR and payment terms evolution
ACCESSOIRES PNEUS SERVICES

Positioning of ACCESSOIRES PNEUS SERVICES 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 (23 transactions). This range of 119 435€ to 204 774€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
119k€ 142k€ 204k€
142 964 € Range: 119 435€ - 204 774€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 SERVICES 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 SERVICES

What is the revenue of ACCESSOIRES PNEUS SERVICES ?

The revenue of ACCESSOIRES PNEUS SERVICES in 2023 is 2.9 M€.

Is ACCESSOIRES PNEUS SERVICES profitable?

Yes, ACCESSOIRES PNEUS SERVICES generated a net profit of 43 k€ in 2023.

Where is the headquarters of ACCESSOIRES PNEUS SERVICES ?

The headquarters of ACCESSOIRES PNEUS SERVICES is located in LES PONTS-DE-CE (49130), in the department Maine-et-Loire.

Where to find the tax return of ACCESSOIRES PNEUS SERVICES ?

The tax return of ACCESSOIRES PNEUS SERVICES 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 SERVICES operate?

ACCESSOIRES PNEUS SERVICES 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.