CONTROLE TECHNIQUE DES GRANGES : revenue, balance sheet and financial ratios

CONTROLE TECHNIQUE DES GRANGES is a French company founded 12 years ago, specialized in the sector Contrôle technique automobile. Based in BERNAY (27300), this company of category PME shows in 2019 a revenue of 89 k€. 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 - CONTROLE TECHNIQUE DES GRANGES (SIREN 794094847)
Indicator 2019 2018 2017 2016 2015
Revenue 89 152 € 100 174 € 90 774 € 88 483 € 70 091 €
Net income 8 426 € 15 817 € 5 752 € 3 896 € -13 394 €
EBITDA 14 534 € 20 742 € 9 497 € 8 490 € -9 474 €
Net margin 9.5% 15.8% 6.3% 4.4% -19.1%

Revenue and income statement

In 2019, CONTROLE TECHNIQUE DES GRANGES achieves revenue of 89 k€. Over the period 2015-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Significant drop of -11% vs 2018. After deducting consumption (0 €), gross margin stands at 89 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 15 k€, representing 16.3% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -30%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 9.5% 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

89 152 €

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

89 152 €

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

14 534 €

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

8 512 €

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

8 426 €

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

16.3%

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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 -408%. 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 -26%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-407.989%

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

-26.041%

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

15.764%

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

4.669

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

21.6%

Solvency indicators evolution
CONTROLE TECHNIQUE DES GRANGES

Sector positioning

Debt ratio
-407.99 2019
2017
2018
2019
Q1: 1.02
Med: 16.15
Q3: 58.33
Excellent

In 2019, the debt ratio of CONTROLE TECHNIQUE DES GR... (-407.99) 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
-26.04% 2019
2017
2018
2019
Q1: 16.47%
Med: 47.09%
Q3: 69.02%
Average

In 2019, the financial autonomy of CONTROLE TECHNIQUE DES GR... (-26.0%) 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
4.67 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.33 years
Q3: 1.44 years
Watch

In 2019, the repayment capacity of CONTROLE TECHNIQUE DES GR... (4.67) 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 417.94. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

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

417.942

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

0.695

Liquidity indicators evolution
CONTROLE TECHNIQUE DES GRANGES

Sector positioning

Liquidity ratio
417.94 2019
2017
2018
2019
Q1: 107.4
Med: 195.83
Q3: 339.66
Excellent +34 pts over 3 years

In 2019, the liquidity ratio of CONTROLE TECHNIQUE DES GR... (417.94) 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
0.69x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.63x
Q3: 2.69x
Good -20 pts over 3 years

In 2019, the interest coverage of CONTROLE TECHNIQUE DES GR... (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 22 days of revenue, i.e. 6 k€ to permanently finance. Over 2015-2019, WCR increased by +694%, 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

5 523 €

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

24 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

35 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

0 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

22 j

WCR and payment terms evolution
CONTROLE TECHNIQUE DES GRANGES

Positioning of CONTROLE TECHNIQUE DES GRANGES in its sector

Comparison with sector Contrôle technique automobile

Valuation estimate

Based on 60 transactions of similar company sales in 2019, the value of CONTROLE TECHNIQUE DES GRANGES is estimated at 26 994 € (range 10 728€ - 49 800€). With an EBITDA of 14 534€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.52x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
60 tx
10k€ 26k€ 49k€
26 994 € Range: 10 728€ - 49 800€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 534 € × 1.1x
Estimation 15 970 €
3 578€ - 30 819€
Revenue Multiple 30%
89 152 € × 0.52x
Estimation 46 208 €
18 113€ - 81 610€
Net Income Multiple 20%
8 426 € × 3.1x
Estimation 25 735 €
17 530€ - 49 539€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 60 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 (Contrôle technique automobile)

Compare CONTROLE TECHNIQUE DES GRANGES with other companies in the same sector:

Voir toutes les statistiques du secteur Contrôle technique automobile

Frequently asked questions about CONTROLE TECHNIQUE DES GRANGES

What is the revenue of CONTROLE TECHNIQUE DES GRANGES ?

The revenue of CONTROLE TECHNIQUE DES GRANGES in 2019 is 89 k€.

Is CONTROLE TECHNIQUE DES GRANGES profitable?

Yes, CONTROLE TECHNIQUE DES GRANGES generated a net profit of 8 k€ in 2019.

Where is the headquarters of CONTROLE TECHNIQUE DES GRANGES ?

The headquarters of CONTROLE TECHNIQUE DES GRANGES is located in BERNAY (27300), in the department Eure.

Where to find the tax return of CONTROLE TECHNIQUE DES GRANGES ?

The tax return of CONTROLE TECHNIQUE DES GRANGES 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 CONTROLE TECHNIQUE DES GRANGES operate?

CONTROLE TECHNIQUE DES GRANGES operates in the sector Contrôle technique automobile (NAF code 71.20A). See the 'Sector positioning' section above to compare the company with its competitors.