CONTROLE TECHNIQUE DU BOULEVARD : revenue, balance sheet and financial ratios

CONTROLE TECHNIQUE DU BOULEVARD is a French company founded 12 years ago, specialized in the sector Contrôle technique automobile. Based in BESANCON (25000), this company of category PME shows in 2021 a revenue of 124 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 DU BOULEVARD (SIREN 792533747)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 124 274 € 142 178 € 156 558 € 123 759 € 109 018 € 117 295 €
Net income -2 624 € 13 674 € 23 569 € 21 251 € 12 481 € 12 492 €
EBITDA 4 713 € 21 520 € 32 274 € 25 805 € 17 967 € 21 514 €
Net margin -2.1% 9.6% 15.1% 17.2% 11.4% 10.7%

Revenue and income statement

In 2021, CONTROLE TECHNIQUE DU BOULEVARD achieves revenue of 124 k€. Revenue is growing positively over 6 years (CAGR: +1.2%). Significant drop of -13% vs 2020. After deducting consumption (437 €), gross margin stands at 124 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 5 k€, representing 3.8% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -78%, reducing margin by 11.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3 k€ (-2.1% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

124 274 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

123 837 €

EBITDA (2021) ?
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

4 713 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-367 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 624 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 30%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.617%

Financial autonomy (2021) ?
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

10.884%

Cash flow / Revenue (2021) ?
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

1.975%

Repayment capacity (2021) ?
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

1.679

Asset age ratio (2021) ?
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

36.0%

Solvency indicators evolution
CONTROLE TECHNIQUE DU BOULEVARD

Sector positioning

Debt ratio
29.62 2021
2019
2020
2021
Q1: 0.82
Med: 19.66
Q3: 78.76
Average +21 pts over 3 years

In 2021, the debt ratio of CONTROLE TECHNIQUE DU BOU... (29.62) 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
10.88% 2021
2019
2020
2021
Q1: 18.61%
Med: 44.71%
Q3: 69.06%
Average

In 2021, the financial autonomy of CONTROLE TECHNIQUE DU BOU... (10.9%) 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
1.68 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.18 years
Q3: 1.79 years
Average +39 pts over 3 years

In 2021, the repayment capacity of CONTROLE TECHNIQUE DU BOU... (1.68) 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 144.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

144.9

Interest coverage (2021) ?
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
CONTROLE TECHNIQUE DU BOULEVARD

Sector positioning

Liquidity ratio
144.9 2021
2019
2020
2021
Q1: 126.28
Med: 219.81
Q3: 370.77
Average

In 2021, the liquidity ratio of CONTROLE TECHNIQUE DU BOU... (144.90) 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 2021
2019
2020
2021
Q1: 0.0x
Med: 0.25x
Q3: 2.54x
Average

In 2021, the interest coverage of CONTROLE TECHNIQUE DU BOU... (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: 290 days. Excellent situation: suppliers finance 290 days of the operating cycle (retail model). WCR is negative (-136 days): operations structurally generate cash. Notable WCR improvement over the period (-246%), freeing up cash.

Operating WCR (2021) ?
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

-47 018 €

Customer credit (2021) ?
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 (2021) ?
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

290 j

Inventory turnover (2021) ?
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 (2021) ?
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

-136 j

WCR and payment terms evolution
CONTROLE TECHNIQUE DU BOULEVARD

Positioning of CONTROLE TECHNIQUE DU BOULEVARD in its sector

Comparison with sector Contrôle technique automobile

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 13 959€ to 57 191€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
13k€ 35k€ 57k€
35 914 € Range: 13 959€ - 57 191€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 DU BOULEVARD with other companies in the same sector:

Voir toutes les statistiques du secteur Contrôle technique automobile

Frequently asked questions about CONTROLE TECHNIQUE DU BOULEVARD

What is the revenue of CONTROLE TECHNIQUE DU BOULEVARD ?

The revenue of CONTROLE TECHNIQUE DU BOULEVARD in 2021 is 124 k€.

Is CONTROLE TECHNIQUE DU BOULEVARD profitable?

CONTROLE TECHNIQUE DU BOULEVARD recorded a net loss in 2021.

Where is the headquarters of CONTROLE TECHNIQUE DU BOULEVARD ?

The headquarters of CONTROLE TECHNIQUE DU BOULEVARD is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of CONTROLE TECHNIQUE DU BOULEVARD ?

The tax return of CONTROLE TECHNIQUE DU BOULEVARD 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 DU BOULEVARD operate?

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