PESAGES ET VOLUMETRIE : revenue, balance sheet and financial ratios

PESAGES ET VOLUMETRIE is a French company founded 21 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in PERPIGNAN (66000), this company of category PME shows in 2024 a revenue of 1.4 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 - PESAGES ET VOLUMETRIE (SIREN 454028226)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 363 191 € 1 342 924 € 1 493 216 € 1 385 410 € 1 463 420 € 1 300 588 € 1 644 650 € 1 307 897 €
Net income 44 191 € 61 133 € 100 691 € 70 336 € 110 470 € 49 275 € 115 233 € 56 157 €
EBITDA 81 221 € 96 247 € 105 512 € 108 844 € 161 721 € 69 951 € 153 033 € 69 834 €
Net margin 3.2% 4.6% 6.7% 5.1% 7.5% 3.8% 7.0% 4.3%

Revenue and income statement

In 2024, PESAGES ET VOLUMETRIE achieves revenue of 1.4 M€. Revenue is growing positively over 8 years (CAGR: +0.6%). Vs 2023: +2%. After deducting consumption (347 k€), gross margin stands at 1.0 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 81 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 3.2% 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

1 363 191 €

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

1 016 689 €

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

81 221 €

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

56 469 €

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

44 191 €

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

6.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 81%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.301%

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

80.779%

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

4.912%

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

0.794

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

26.1%

Solvency indicators evolution
PESAGES ET VOLUMETRIE

Sector positioning

Debt ratio
5.3 2024
2022
2023
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Good

In 2024, the debt ratio of PESAGES ET VOLUMETRIE (5.30) 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
80.78% 2024
2022
2023
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of PESAGES ET VOLUMETRIE (80.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.31 years
Q3: 1.48 years
Average +14 pts over 3 years

In 2024, the repayment capacity of PESAGES ET VOLUMETRIE (0.79) 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 359.69. 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 2.5x. Financial charges are adequately covered by operations.

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

359.692

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

2.496

Liquidity indicators evolution
PESAGES ET VOLUMETRIE

Sector positioning

Liquidity ratio
359.69 2024
2022
2023
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Excellent +25 pts over 3 years

In 2024, the liquidity ratio of PESAGES ET VOLUMETRIE (359.69) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.5x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.55x
Q3: 3.79x
Good +5 pts over 3 years

In 2024, the interest coverage of PESAGES ET VOLUMETRIE (2.5x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 220 k€ to permanently finance. Over 2017-2024, WCR increased by +28%, 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

219 746 €

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

46 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

35 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

32 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

58 j

WCR and payment terms evolution
PESAGES ET VOLUMETRIE

Positioning of PESAGES ET VOLUMETRIE in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of PESAGES ET VOLUMETRIE is estimated at 163 135 € (range 94 983€ - 456 761€). With an EBITDA of 81 221€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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
104 transactions
94k€ 163k€ 456k€
163 135 € Range: 94 983€ - 456 761€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
81 221 € × 1.0x
Estimation 83 518 €
57 650€ - 273 227€
Revenue Multiple 30%
1 363 191 € × 0.27x
Estimation 366 567 €
195 470€ - 930 993€
Net Income Multiple 20%
44 191 € × 1.3x
Estimation 57 031 €
37 589€ - 204 251€
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 (Réparation de machines et équipements mécaniques)

Compare PESAGES ET VOLUMETRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about PESAGES ET VOLUMETRIE

What is the revenue of PESAGES ET VOLUMETRIE ?

The revenue of PESAGES ET VOLUMETRIE in 2024 is 1.4 M€.

Is PESAGES ET VOLUMETRIE profitable?

Yes, PESAGES ET VOLUMETRIE generated a net profit of 44 k€ in 2024.

Where is the headquarters of PESAGES ET VOLUMETRIE ?

The headquarters of PESAGES ET VOLUMETRIE is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of PESAGES ET VOLUMETRIE ?

The tax return of PESAGES ET VOLUMETRIE 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 PESAGES ET VOLUMETRIE operate?

PESAGES ET VOLUMETRIE operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.