PESAINS AUTOMOBILES : revenue, balance sheet and financial ratios

In 2025, PESAINS AUTOMOBILES achieves revenue of 639 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Vs 2024: +7%. After deducting consumption (331 k€), gross margin stands at 309 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3 k€ (-0.5% of revenue), which will impact equity.

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 71%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 297.72. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 54 k€ to permanently finance. Over 2016-2025, WCR increased by +308%, requiring additional financing.

Based on 131 transactions of similar company sales in 2025, the value of PESAINS AUTOMOBILES is estimated at 142 423 € (range 90 738€ - 294 167€). With an EBITDA of 11 957€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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.