ESPACE POIDS LOURDS : revenue, balance sheet and financial ratios

ESPACE POIDS LOURDS is a French company founded 26 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in CREANCEY (21320), this company of category ETI shows in 2020 a revenue of 1.2 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 POIDS LOURDS (SIREN 429403967)
Indicator 2020 2019
Revenue 1 165 160 € 1 321 329 €
Net income 168 575 € 271 930 €
EBITDA 238 996 € 298 062 €
Net margin 14.5% 20.6%

Revenue and income statement

In 2020, ESPACE POIDS LOURDS achieves revenue of 1.2 M€. Significant drop of -12% vs 2019. After deducting consumption (393 k€), gross margin stands at 772 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 239 k€, representing 20.5% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -20%, reducing margin by 2.0 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 169 k€, i.e. 14.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 165 160 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

772 144 €

EBITDA (2020) ?
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

238 996 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

228 590 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

168 575 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.4%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.3% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

51.406%

Financial autonomy (2020) ?
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

33.949%

Cash flow / Revenue (2020) ?
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

15.335%

Repayment capacity (2020) ?
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

0.754

Asset age ratio (2020) ?
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

24.9%

Solvency indicators evolution
ESPACE POIDS LOURDS

Sector positioning

Debt ratio
51.41 2020
2019
2020
Q1: 4.13
Med: 27.43
Q3: 91.09
Average

In 2020, the debt ratio of ESPACE POIDS LOURDS (51.41) 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
33.95% 2020
2019
2020
Q1: 22.57%
Med: 43.82%
Q3: 62.07%
Average -10 pts over 2 years

In 2020, the financial autonomy of ESPACE POIDS LOURDS (34.0%) 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
0.75 years 2020
2019
2020
Q1: 0.0 years
Med: 0.58 years
Q3: 2.46 years
Average

In 2020, the repayment capacity of ESPACE POIDS LOURDS (0.75) 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 185.08. 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 (2020) ?
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

185.079

Interest coverage (2020) ?
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

0.659

Liquidity indicators evolution
ESPACE POIDS LOURDS

Sector positioning

Liquidity ratio
185.08 2020
2019
2020
Q1: 159.07
Med: 222.45
Q3: 326.36
Average -28 pts over 2 years

In 2020, the liquidity ratio of ESPACE POIDS LOURDS (185.08) 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
0.66x 2020
2019
2020
Q1: 0.0x
Med: 0.52x
Q3: 2.92x
Good

In 2020, the interest coverage of ESPACE POIDS LOURDS (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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 85 days of revenue, i.e. 275 k€ to permanently finance.

Operating WCR (2020) ?
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

274 675 €

Customer credit (2020) ?
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

82 j

Supplier credit (2020) ?
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

116 j

Inventory turnover (2020) ?
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

22 j

WCR in days of revenue (2020) ?
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

85 j

WCR and payment terms evolution
ESPACE POIDS LOURDS

Positioning of ESPACE POIDS LOURDS in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 104 transactions of similar company sales in 2020, the value of ESPACE POIDS LOURDS is estimated at 617 998 € (range 255 321€ - 1 209 215€). With an EBITDA of 238 996€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.26x (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 2020
104 transactions
255k€ 617k€ 1209k€
617 998 € Range: 255 321€ - 1 209 215€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
238 996 € × 3.4x
Estimation 804 526 €
313 561€ - 1 500 387€
Revenue Multiple 30%
1 165 160 € × 0.26x
Estimation 298 484 €
158 484€ - 443 497€
Net Income Multiple 20%
168 575 € × 3.7x
Estimation 630 950 €
254 979€ - 1 629 862€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Entretien et réparation d'autres véhicules automobiles)

Compare ESPACE POIDS LOURDS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about ESPACE POIDS LOURDS

What is the revenue of ESPACE POIDS LOURDS ?

The revenue of ESPACE POIDS LOURDS in 2020 is 1.2 M€.

Is ESPACE POIDS LOURDS profitable?

Yes, ESPACE POIDS LOURDS generated a net profit of 169 k€ in 2020.

Where is the headquarters of ESPACE POIDS LOURDS ?

The headquarters of ESPACE POIDS LOURDS is located in CREANCEY (21320), in the department Cote-d'Or.

Where to find the tax return of ESPACE POIDS LOURDS ?

The tax return of ESPACE POIDS LOURDS 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 POIDS LOURDS operate?

ESPACE POIDS LOURDS operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.