PENTHIEVRE POIDS LOURDS : revenue, balance sheet and financial ratios

PENTHIEVRE POIDS LOURDS is a French company founded 15 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in POMMERET (22120), this company of category ETI shows in 2019 a revenue of 2.4 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 - PENTHIEVRE POIDS LOURDS (SIREN 523198257)
Indicator 2019 2018 2017 2016
Revenue 2 354 300 € 2 170 496 € 2 016 844 € 1 883 130 €
Net income 60 402 € 39 941 € 54 088 € 40 732 €
EBITDA 138 632 € 98 110 € 126 381 € 103 463 €
Net margin 2.6% 1.8% 2.7% 2.2%

Revenue and income statement

In 2019, PENTHIEVRE POIDS LOURDS achieves revenue of 2.4 M€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2018: +8%. After deducting consumption (1.2 M€), gross margin stands at 1.1 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 139 k€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 354 300 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 143 936 €

EBITDA (2019) ?
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

138 632 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

72 037 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

60 402 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

110.153%

Financial autonomy (2019) ?
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

28.169%

Cash flow / Revenue (2019) ?
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

5.01%

Repayment capacity (2019) ?
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

2.895

Asset age ratio (2019) ?
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

10.4%

Solvency indicators evolution
PENTHIEVRE POIDS LOURDS

Sector positioning

Debt ratio
110.15 2019
2017
2018
2019
Q1: 1.71
Med: 20.54
Q3: 75.4
Watch

In 2019, the debt ratio of PENTHIEVRE POIDS LOURDS (110.15) 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
28.17% 2019
2017
2018
2019
Q1: 22.24%
Med: 44.34%
Q3: 63.08%
Average +7 pts over 3 years

In 2019, the financial autonomy of PENTHIEVRE POIDS LOURDS (28.2%) 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
2.9 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.43 years
Q3: 2.51 years
Watch +6 pts over 3 years

In 2019, the repayment capacity of PENTHIEVRE POIDS LOURDS (2.90) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 224.41. 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 4.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

224.409

Interest coverage (2019) ?
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

4.541

Liquidity indicators evolution
PENTHIEVRE POIDS LOURDS

Sector positioning

Liquidity ratio
224.41 2019
2017
2018
2019
Q1: 143.43
Med: 208.06
Q3: 299.98
Good +31 pts over 3 years

In 2019, the liquidity ratio of PENTHIEVRE POIDS LOURDS (224.41) 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
4.54x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.68x
Q3: 3.52x
Excellent

In 2019, the interest coverage of PENTHIEVRE POIDS LOURDS (4.5x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 126 days of revenue, i.e. 822 k€ to permanently finance. Over 2016-2019, WCR increased by +22%, requiring additional financing.

Operating WCR (2019) ?
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

821 792 €

Customer credit (2019) ?
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 (2019) ?
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

58 j

Inventory turnover (2019) ?
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

57 j

WCR in days of revenue (2019) ?
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

126 j

WCR and payment terms evolution
PENTHIEVRE POIDS LOURDS

Positioning of PENTHIEVRE POIDS LOURDS in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 156 transactions of similar company sales in 2019, the value of PENTHIEVRE POIDS LOURDS is estimated at 626 618 € (range 246 796€ - 1 297 747€). With an EBITDA of 138 632€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.36x (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 2019
156 transactions
246k€ 626k€ 1297k€
626 618 € Range: 246 796€ - 1 297 747€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
138 632 € × 4.5x
Estimation 622 010 €
209 329€ - 1 474 496€
Revenue Multiple 30%
2 354 300 € × 0.36x
Estimation 846 775 €
415 843€ - 1 451 471€
Net Income Multiple 20%
60 402 € × 5.1x
Estimation 307 904 €
86 895€ - 625 291€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 156 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 PENTHIEVRE 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 PENTHIEVRE POIDS LOURDS

What is the revenue of PENTHIEVRE POIDS LOURDS ?

The revenue of PENTHIEVRE POIDS LOURDS in 2019 is 2.4 M€.

Is PENTHIEVRE POIDS LOURDS profitable?

Yes, PENTHIEVRE POIDS LOURDS generated a net profit of 60 k€ in 2019.

Where is the headquarters of PENTHIEVRE POIDS LOURDS ?

The headquarters of PENTHIEVRE POIDS LOURDS is located in POMMERET (22120), in the department Cotes-d'Armor.

Where to find the tax return of PENTHIEVRE POIDS LOURDS ?

The tax return of PENTHIEVRE 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 PENTHIEVRE POIDS LOURDS operate?

PENTHIEVRE 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.