ESPACE 3000 PONTARLIER : revenue, balance sheet and financial ratios

ESPACE 3000 PONTARLIER is a French company founded 37 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in PONTARLIER (25300), this company of category ETI shows in 2024 a revenue of 28.3 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 - ESPACE 3000 PONTARLIER (SIREN 347639072)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 28 342 897 € 31 362 966 € 28 058 489 € 25 154 237 € 22 423 551 € 24 607 728 € 24 364 186 € 24 874 267 € 24 737 430 €
Net income 75 546 € 555 896 € 614 668 € 598 392 € 426 860 € 514 073 € 535 122 € 710 958 € 756 800 €
EBITDA 89 115 € 819 726 € 765 767 € 861 191 € 651 388 € 746 256 € 796 408 € 1 028 074 € 1 035 172 €
Net margin 0.3% 1.8% 2.2% 2.4% 1.9% 2.1% 2.2% 2.9% 3.1%

Revenue and income statement

In 2024, ESPACE 3000 PONTARLIER achieves revenue of 28.3 M€. Revenue is growing positively over 9 years (CAGR: +1.7%). Slight decline of -10% vs 2023. After deducting consumption (24.3 M€), gross margin stands at 4.0 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 89 k€, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -89%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

28 342 897 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 018 357 €

EBITDA (2024) ?
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

89 115 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

200 219 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

75 546 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.3%

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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 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 40%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.002%

Financial autonomy (2024) ?
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

39.618%

Cash flow / Revenue (2024) ?
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

-0.223%

Repayment capacity (2024) ?
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

-17.862

Asset age ratio (2024) ?
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

33.0%

Solvency indicators evolution
ESPACE 3000 PONTARLIER

Sector positioning

Debt ratio
22.0 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Good +8 pts over 3 years

In 2024, the debt ratio of ESPACE 3000 PONTARLIER (22.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
39.62% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good -8 pts over 3 years

In 2024, the financial autonomy of ESPACE 3000 PONTARLIER (39.6%) 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
-17.86 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -30 pts over 3 years

In 2024, the repayment capacity of ESPACE 3000 PONTARLIER (-17.86) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.00. 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 113.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

185.996

Interest coverage (2024) ?
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

113.141

Liquidity indicators evolution
ESPACE 3000 PONTARLIER

Sector positioning

Liquidity ratio
186.0 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average -9 pts over 3 years

In 2024, the liquidity ratio of ESPACE 3000 PONTARLIER (186.00) 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
113.14x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent +44 pts over 3 years

In 2024, the interest coverage of ESPACE 3000 PONTARLIER (113.1x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 107 days of revenue, i.e. 8.4 M€ to permanently finance. Over 2016-2024, WCR increased by +87%, requiring additional financing.

Operating WCR (2024) ?
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

8 386 380 €

Customer credit (2024) ?
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

22 j

Supplier credit (2024) ?
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

80 j

Inventory turnover (2024) ?
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

85 j

WCR in days of revenue (2024) ?
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

107 j

WCR and payment terms evolution
ESPACE 3000 PONTARLIER

Positioning of ESPACE 3000 PONTARLIER in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of ESPACE 3000 PONTARLIER is estimated at 1 475 181 € (range 670 918€ - 2 638 784€). With an EBITDA of 89 115€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2024
148 transactions
670k€ 1475k€ 2638k€
1 475 181 € Range: 670 918€ - 2 638 784€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
89 115 € × 1.6x
Estimation 143 763 €
53 497€ - 214 046€
Revenue Multiple 30%
28 342 897 € × 0.16x
Estimation 4 546 276 €
2 076 351€ - 8 021 931€
Net Income Multiple 20%
75 546 € × 2.6x
Estimation 197 085 €
106 325€ - 625 912€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare ESPACE 3000 PONTARLIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ESPACE 3000 PONTARLIER

What is the revenue of ESPACE 3000 PONTARLIER ?

The revenue of ESPACE 3000 PONTARLIER in 2024 is 28.3 M€.

Is ESPACE 3000 PONTARLIER profitable?

Yes, ESPACE 3000 PONTARLIER generated a net profit of 76 k€ in 2024.

Where is the headquarters of ESPACE 3000 PONTARLIER ?

The headquarters of ESPACE 3000 PONTARLIER is located in PONTARLIER (25300), in the department Doubs.

Where to find the tax return of ESPACE 3000 PONTARLIER ?

The tax return of ESPACE 3000 PONTARLIER 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 ESPACE 3000 PONTARLIER operate?

ESPACE 3000 PONTARLIER operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.