JP PESQUET : revenue, balance sheet and financial ratios

JP PESQUET is a French company founded 8 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-PIERRE-DE-VARENGEVILLE (76480), this company of category PME shows in 2020 a revenue of 256 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - JP PESQUET (SIREN 832060693)
Indicator 2020 2019 2018
Revenue 256 178 € 119 708 € 34 881 €
Net income 22 562 € 29 815 € 5 413 €
EBITDA 32 100 € 35 480 € 10 841 €
Net margin 8.8% 24.9% 15.5%

Revenue and income statement

In 2020, JP PESQUET achieves revenue of 256 k€. Over the period 2018-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +171.0%. Vs 2019, growth of +114% (120 k€ -> 256 k€). After deducting consumption (26 k€), gross margin stands at 230 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 12.5% of revenue. Warning negative scissor effect: despite revenue change (+114%), EBITDA varies by -10%, reducing margin by 17.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 8.8% 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

256 178 €

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

229 696 €

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

32 100 €

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

20 923 €

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

22 562 €

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

12.5%

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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 117%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.5% 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

117.428%

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

30.488%

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

10.523%

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

2.561

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

74.0%

Solvency indicators evolution
JP PESQUET

Sector positioning

Debt ratio
117.43 2020
2018
2019
2020
Q1: 6.24
Med: 41.16
Q3: 127.19
Average

In 2020, the debt ratio of JP PESQUET (117.43) 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
30.49% 2020
2018
2019
2020
Q1: 17.5%
Med: 39.23%
Q3: 59.04%
Average

In 2020, the financial autonomy of JP PESQUET (30.5%) 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
2.56 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.47 years
Q3: 3.32 years
Average +19 pts over 3 years

In 2020, the repayment capacity of JP PESQUET (2.56) 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 207.44. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

207.444

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

1.181

Liquidity indicators evolution
JP PESQUET

Sector positioning

Liquidity ratio
207.44 2020
2018
2019
2020
Q1: 139.56
Med: 214.86
Q3: 320.34
Average +14 pts over 3 years

In 2020, the liquidity ratio of JP PESQUET (207.44) 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
1.18x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.22x
Q3: 3.12x
Good +33 pts over 3 years

In 2020, the interest coverage of JP PESQUET (1.2x) 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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 128 days of revenue, i.e. 91 k€ to permanently finance. Over 2018-2020, WCR increased by +1709%, requiring additional financing.

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

91 394 €

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

69 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

57 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

65 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

128 j

WCR and payment terms evolution
JP PESQUET

Positioning of JP PESQUET in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 104 transactions of similar company sales in 2020, the value of JP PESQUET is estimated at 90 605 € (range 38 336€ - 173 640€). With an EBITDA of 32 100€, 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
38k€ 90k€ 173k€
90 605 € Range: 38 336€ - 173 640€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
32 100 € × 3.4x
Estimation 108 057 €
42 115€ - 201 520€
Revenue Multiple 30%
256 178 € × 0.26x
Estimation 65 626 €
34 845€ - 97 510€
Net Income Multiple 20%
22 562 € × 3.7x
Estimation 84 446 €
34 126€ - 218 140€

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 de véhicules automobiles légers)

Compare JP PESQUET with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about JP PESQUET

What is the revenue of JP PESQUET ?

The revenue of JP PESQUET in 2020 is 256 k€.

Is JP PESQUET profitable?

Yes, JP PESQUET generated a net profit of 23 k€ in 2020.

Where is the headquarters of JP PESQUET ?

The headquarters of JP PESQUET is located in SAINT-PIERRE-DE-VARENGEVILLE (76480), in the department Seine-Maritime.

Where to find the tax return of JP PESQUET ?

The tax return of JP PESQUET 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 JP PESQUET operate?

JP PESQUET operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.