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CONTROLE TECHNIQUE DU BOURG DE FRAISSES : revenue, balance sheet and financial ratios

CONTROLE TECHNIQUE DU BOURG DE FRAISSES is a French company founded 19 years ago, specialized in the sector Contrôle technique automobile. Based in FRAISSES (42490), this company of category PME shows in 2015 a revenue of 235 k€. 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 - CONTROLE TECHNIQUE DU BOURG DE FRAISSES (SIREN 495329690)
Indicator 2015
Revenue 234 791 €
Net income 14 472 €
EBITDA 17 206 €
Net margin 6.2%

Revenue and income statement

In 2015, CONTROLE TECHNIQUE DU BOURG DE FRAISSES achieves revenue of 235 k€. After deducting consumption (113 k€), gross margin stands at 121 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 17 k€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 6.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

234 791 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

121 415 €

EBITDA (2015) ?
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

17 206 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 973 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 472 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.3%

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

112.37%

Financial autonomy (2015) ?
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

40.328%

Cash flow / Revenue (2015) ?
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

7.909%

Repayment capacity (2015) ?
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

0.868

Asset age ratio (2015) ?
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

33.7%

Solvency indicators evolution
CONTROLE TECHNIQUE DU BOURG DE FRAISSES

Sector positioning

Debt ratio
112.37 2015
2015
Q1: 0.0
Med: 5.94
Q3: 57.99
Watch

In 2015, the debt ratio of CONTROLE TECHNIQUE DU BOU... (112.37) 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
40.33% 2015
2015
Q1: 2.79%
Med: 31.65%
Q3: 52.48%
Good

In 2015, the financial autonomy of CONTROLE TECHNIQUE DU BOU... (40.3%) 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
0.87 years 2015
2015
Q1: 0.0 years
Med: 0.04 years
Q3: 1.27 years
Average

In 2015, the repayment capacity of CONTROLE TECHNIQUE DU BOU... (0.87) 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 136.23. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2015) ?
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

136.226

Interest coverage (2015) ?
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

5.754

Liquidity indicators evolution
CONTROLE TECHNIQUE DU BOURG DE FRAISSES

Sector positioning

Liquidity ratio
136.23 2015
2015
Q1: 58.4
Med: 132.87
Q3: 235.49
Good

In 2015, the liquidity ratio of CONTROLE TECHNIQUE DU BOU... (136.23) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.75x 2015
2015
Q1: 0.0x
Med: 0.53x
Q3: 5.85x
Good

In 2015, the interest coverage of CONTROLE TECHNIQUE DU BOU... (5.8x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash.

Operating WCR (2015) ?
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

-5 825 €

Customer credit (2015) ?
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

30 j

Supplier credit (2015) ?
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

23 j

Inventory turnover (2015) ?
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

25 j

WCR in days of revenue (2015) ?
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

-9 j

WCR and payment terms evolution
CONTROLE TECHNIQUE DU BOURG DE FRAISSES

Positioning of CONTROLE TECHNIQUE DU BOURG DE FRAISSES in its sector

Comparison with sector Contrôle technique automobile

Valuation estimate

Based on 480 transactions of similar company sales (all years), the value of CONTROLE TECHNIQUE DU BOURG DE FRAISSES is estimated at 65 466 € (range 24 885€ - 124 220€). With an EBITDA of 17 206€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.50x (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.

Estimated enterprise value 2015
480 transactions
24k€ 65k€ 124k€
65 466 € Range: 24 885€ - 124 220€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 206 € × 2.5x
Estimation 43 834 €
12 132€ - 80 674€
Revenue Multiple 30%
234 791 € × 0.50x
Estimation 118 090 €
52 584€ - 210 296€
Net Income Multiple 20%
14 472 € × 2.8x
Estimation 40 616 €
15 222€ - 103 972€
How is this estimate calculated?

This estimate is based on the analysis of 480 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 BOURG DE FRAISSES with other companies in the same sector:

Voir toutes les statistiques du secteur Contrôle technique automobile

Frequently asked questions about CONTROLE TECHNIQUE DU BOURG DE FRAISSES

What is the revenue of CONTROLE TECHNIQUE DU BOURG DE FRAISSES ?

The revenue of CONTROLE TECHNIQUE DU BOURG DE FRAISSES in 2015 is 235 k€.

Is CONTROLE TECHNIQUE DU BOURG DE FRAISSES profitable?

Yes, CONTROLE TECHNIQUE DU BOURG DE FRAISSES generated a net profit of 14 k€ in 2015.

Where is the headquarters of CONTROLE TECHNIQUE DU BOURG DE FRAISSES ?

The headquarters of CONTROLE TECHNIQUE DU BOURG DE FRAISSES is located in FRAISSES (42490), in the department Loire.

Where to find the tax return of CONTROLE TECHNIQUE DU BOURG DE FRAISSES ?

The tax return of CONTROLE TECHNIQUE DU BOURG DE FRAISSES 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 BOURG DE FRAISSES operate?

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