CENTRE SERVICES PNEUS OCCASION : revenue, balance sheet and financial ratios

CENTRE SERVICES PNEUS OCCASION is a French company founded 20 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in LAVAUR (81500), this company of category PME shows in 2019 a revenue of 1.5 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 - CENTRE SERVICES PNEUS OCCASION (SIREN 487770406)
Indicator 2019 2018 2017 2016
Revenue 1 487 037 € 1 541 235 € 1 397 563 € 1 511 497 €
Net income 24 664 € 8 305 € 66 481 € -228 388 €
EBITDA 43 921 € 13 705 € -107 233 € -29 380 €
Net margin 1.7% 0.5% 4.8% -15.1%

Revenue and income statement

In 2019, CENTRE SERVICES PNEUS OCCASION achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -0.5%). Slight decline of -4% vs 2018. After deducting consumption (712 k€), gross margin stands at 775 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 3.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 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 25 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 487 037 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

774 941 €

EBITDA (2019) ?
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

43 921 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 004 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 664 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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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 22%. 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 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.701%

Financial autonomy (2019) ?
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

45.385%

Cash flow / Revenue (2019) ?
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

2.378%

Repayment capacity (2019) ?
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

1.905

Asset age ratio (2019) ?
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

10.9%

Solvency indicators evolution
CENTRE SERVICES PNEUS OCCASION

Sector positioning

Debt ratio
21.7 2019
2017
2018
2019
Q1: 0.25
Med: 12.63
Q3: 53.91
Average +30 pts over 3 years

In 2019, the debt ratio of CENTRE SERVICES PNEUS OCC... (21.70) 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
45.38% 2019
2017
2018
2019
Q1: 16.27%
Med: 37.97%
Q3: 59.57%
Good +6 pts over 3 years

In 2019, the financial autonomy of CENTRE SERVICES PNEUS OCC... (45.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.91 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.13 years
Q3: 1.72 years
Average +50 pts over 3 years

In 2019, the repayment capacity of CENTRE SERVICES PNEUS OCC... (1.91) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 151.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

151.501

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
CENTRE SERVICES PNEUS OCCASION

Sector positioning

Liquidity ratio
151.5 2019
2017
2018
2019
Q1: 134.38
Med: 193.75
Q3: 292.22
Average +11 pts over 3 years

In 2019, the liquidity ratio of CENTRE SERVICES PNEUS OCC... (151.50) 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
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.48x
Q3: 4.91x
Average

In 2019, the interest coverage of CENTRE SERVICES PNEUS OCC... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Inventory turnover is 84 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 81 days of revenue, i.e. 333 k€ to permanently finance. Over 2016-2019, WCR increased by +87%, requiring additional financing.

Operating WCR (2019) ?
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

332 620 €

Customer credit (2019) ?
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 (2019) ?
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

77 j

Inventory turnover (2019) ?
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

84 j

WCR in days of revenue (2019) ?
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

81 j

WCR and payment terms evolution
CENTRE SERVICES PNEUS OCCASION

Positioning of CENTRE SERVICES PNEUS OCCASION in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Based on 213 transactions of similar company sales (all years), the value of CENTRE SERVICES PNEUS OCCASION is estimated at 106 035 € (range 55 806€ - 238 860€). With an EBITDA of 43 921€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.14x (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 2019
213 transactions
55k€ 106k€ 238k€
106 035 € Range: 55 806€ - 238 860€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 921 € × 1.3x
Estimation 58 360 €
23 994€ - 131 454€
Revenue Multiple 30%
1 487 037 € × 0.14x
Estimation 212 472 €
133 916€ - 496 826€
Net Income Multiple 20%
24 664 € × 2.7x
Estimation 65 572 €
18 175€ - 120 430€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 213 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 CENTRE SERVICES PNEUS OCCASION with other companies in the same sector:

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

Frequently asked questions about CENTRE SERVICES PNEUS OCCASION

What is the revenue of CENTRE SERVICES PNEUS OCCASION ?

The revenue of CENTRE SERVICES PNEUS OCCASION in 2019 is 1.5 M€.

Is CENTRE SERVICES PNEUS OCCASION profitable?

Yes, CENTRE SERVICES PNEUS OCCASION generated a net profit of 25 k€ in 2019.

Where is the headquarters of CENTRE SERVICES PNEUS OCCASION ?

The headquarters of CENTRE SERVICES PNEUS OCCASION is located in LAVAUR (81500), in the department Tarn.

Where to find the tax return of CENTRE SERVICES PNEUS OCCASION ?

The tax return of CENTRE SERVICES PNEUS OCCASION 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 CENTRE SERVICES PNEUS OCCASION operate?

CENTRE SERVICES PNEUS OCCASION 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.