ARAYAPIN PNEUS : revenue, balance sheet and financial ratios

ARAYAPIN PNEUS is a French company founded 10 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-LOUIS (97450), this company of category PME shows in 2023 a revenue of 228 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ARAYAPIN PNEUS (SIREN 818538878)
Indicator 2023 2022 2021
Revenue 228 493 € 192 789 € 157 376 €
Net income 1 832 € -38 849 € -36 819 €
EBITDA 549 € -43 360 € -30 410 €
Net margin 0.8% -20.2% -23.4%

Revenue and income statement

In 2023, ARAYAPIN PNEUS achieves revenue of 228 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +20.5%. Vs 2022, growth of +19% (193 k€ -> 228 k€). After deducting consumption (0 €), gross margin stands at 228 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 549 €, representing 0.2% of revenue. Positive scissor effect: EBITDA margin improves by +22.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.8% 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

228 493 €

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

228 493 €

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

549 €

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

583 €

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

1 832 €

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

0.2%

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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 -36%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-36.37%

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

23.699%

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

0.802%

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

0.254

Solvency indicators evolution
ARAYAPIN PNEUS

Sector positioning

Debt ratio
-36.37 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Excellent

In 2023, the debt ratio of ARAYAPIN PNEUS (-36.37) 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
23.7% 2023
2021
2022
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Average

In 2023, the financial autonomy of ARAYAPIN PNEUS (23.7%) 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
0.25 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Good +11 pts over 3 years

In 2023, the repayment capacity of ARAYAPIN PNEUS (0.25) 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 84.65. 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 700.2x. 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

84.652

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

700.182

Liquidity indicators evolution
ARAYAPIN PNEUS

Sector positioning

Liquidity ratio
84.65 2023
2021
2022
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Watch

In 2023, the liquidity ratio of ARAYAPIN PNEUS (84.65) 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
700.18x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.57x
Excellent +52 pts over 3 years

In 2023, the interest coverage of ARAYAPIN PNEUS (700.2x) 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: 325 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15173 days. Excellent situation: suppliers finance 14848 days of the operating cycle (retail model). WCR is negative (-314 days): operations structurally generate cash. Notable WCR improvement over the period (-29%), freeing up cash.

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

-199 317 €

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

325 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

15173 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

0 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

-314 j

WCR and payment terms evolution
ARAYAPIN PNEUS

Positioning of ARAYAPIN PNEUS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of ARAYAPIN PNEUS is estimated at 27 466 € (range 18 039€ - 45 418€). With an EBITDA of 549€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.36x (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 2023
139 transactions
18k€ 27k€ 45k€
27 466 € Range: 18 039€ - 45 418€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
549 € × 4.1x
Estimation 2 246 €
1 137€ - 3 844€
Revenue Multiple 30%
228 493 € × 0.36x
Estimation 81 148 €
55 375€ - 130 818€
Net Income Multiple 20%
1 832 € × 5.5x
Estimation 9 993 €
4 295€ - 21 253€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare ARAYAPIN PNEUS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about ARAYAPIN PNEUS

What is the revenue of ARAYAPIN PNEUS ?

The revenue of ARAYAPIN PNEUS in 2023 is 228 k€.

Is ARAYAPIN PNEUS profitable?

Yes, ARAYAPIN PNEUS generated a net profit of 2 k€ in 2023.

Where is the headquarters of ARAYAPIN PNEUS ?

The headquarters of ARAYAPIN PNEUS is located in SAINT-LOUIS (97450), in the department La Reunion.

Where to find the tax return of ARAYAPIN PNEUS ?

The tax return of ARAYAPIN PNEUS 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 ARAYAPIN PNEUS operate?

ARAYAPIN PNEUS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.