PIECES ET SERVICES VEHICULES INDUSTRIELS : revenue, balance sheet and financial ratios

PIECES ET SERVICES VEHICULES INDUSTRIELS is a French company founded 13 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in LESPINASSE (31150), this company of category ETI shows in 2025 a revenue of 1.9 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 - PIECES ET SERVICES VEHICULES INDUSTRIELS (SIREN 752537670)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017
Revenue 1 871 825 € 1 985 509 € 1 357 577 € 1 210 029 € 1 108 732 € 836 976 € 1 017 319 € 1 098 289 €
Net income -51 345 € 60 118 € 1 905 € 7 119 € 54 767 € 4 269 € 69 141 € 25 239 €
EBITDA 84 684 € 111 059 € 73 405 € 77 998 € 143 888 € 14 000 € 76 429 € 148 297 €
Net margin -2.7% 3.0% 0.1% 0.6% 4.9% 0.5% 6.8% 2.3%

Revenue and income statement

In 2025, PIECES ET SERVICES VEHICULES INDUSTRIELS achieves revenue of 1.9 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Slight decline of -6% vs 2024. After deducting consumption (969 k€), gross margin stands at 903 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 85 k€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -51 k€ (-2.7% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 871 825 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

902 935 €

EBITDA (2025) ?
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

84 684 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-24 144 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-51 345 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.5%

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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 348%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

348.043%

Financial autonomy (2025) ?
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

14.911%

Cash flow / Revenue (2025) ?
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

3.039%

Repayment capacity (2025) ?
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

9.886

Asset age ratio (2025) ?
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

34.2%

Solvency indicators evolution
PIECES ET SERVICES VEHICULES INDUSTRIELS

Sector positioning

Debt ratio
348.04 2025
2023
2024
2025
Q1: 4.14
Med: 22.43
Q3: 58.45
Watch +7 pts over 3 years

In 2025, the debt ratio of PIECES ET SERVICES VEHICU... (348.04) 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
14.91% 2025
2023
2024
2025
Q1: 34.8%
Med: 52.97%
Q3: 67.6%
Watch

In 2025, the financial autonomy of PIECES ET SERVICES VEHICU... (14.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
9.89 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.08 years
Watch +8 pts over 3 years

In 2025, the repayment capacity of PIECES ET SERVICES VEHICU... (9.89) 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 205.12. 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 32.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

205.123

Interest coverage (2025) ?
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

32.077

Liquidity indicators evolution
PIECES ET SERVICES VEHICULES INDUSTRIELS

Sector positioning

Liquidity ratio
205.12 2025
2023
2024
2025
Q1: 175.66
Med: 255.01
Q3: 357.88
Average +10 pts over 3 years

In 2025, the liquidity ratio of PIECES ET SERVICES VEHICU... (205.12) 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
32.08x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.22x
Q3: 6.76x
Excellent +8 pts over 3 years

In 2025, the interest coverage of PIECES ET SERVICES VEHICU... (32.1x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 103 days of revenue, i.e. 536 k€ to permanently finance. Over 2017-2025, WCR increased by +95%, requiring additional financing.

Operating WCR (2025) ?
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

535 716 €

Customer credit (2025) ?
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

45 j

Supplier credit (2025) ?
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

60 j

Inventory turnover (2025) ?
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

68 j

WCR in days of revenue (2025) ?
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

103 j

WCR and payment terms evolution
PIECES ET SERVICES VEHICULES INDUSTRIELS

Positioning of PIECES ET SERVICES VEHICULES INDUSTRIELS in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of PIECES ET SERVICES VEHICULES INDUSTRIELS is estimated at 509 014 € (range 307 711€ - 1 058 509€). With an EBITDA of 84 684€, 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.

Estimated enterprise value 2025
131 transactions
307k€ 509k€ 1058k€
509 014 € Range: 307 711€ - 1 058 509€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
84 684 € × 3.0x
Estimation 250 952 €
114 642€ - 537 879€
Revenue Multiple 30%
1 871 825 € × 0.50x
Estimation 939 118 €
629 493€ - 1 926 227€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 PIECES ET SERVICES VEHICULES INDUSTRIELS with other companies in the same sector:

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

Frequently asked questions about PIECES ET SERVICES VEHICULES INDUSTRIELS

What is the revenue of PIECES ET SERVICES VEHICULES INDUSTRIELS ?

The revenue of PIECES ET SERVICES VEHICULES INDUSTRIELS in 2025 is 1.9 M€.

Is PIECES ET SERVICES VEHICULES INDUSTRIELS profitable?

PIECES ET SERVICES VEHICULES INDUSTRIELS recorded a net loss in 2025.

Where is the headquarters of PIECES ET SERVICES VEHICULES INDUSTRIELS ?

The headquarters of PIECES ET SERVICES VEHICULES INDUSTRIELS is located in LESPINASSE (31150), in the department Haute-Garonne.

Where to find the tax return of PIECES ET SERVICES VEHICULES INDUSTRIELS ?

The tax return of PIECES ET SERVICES VEHICULES INDUSTRIELS 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 PIECES ET SERVICES VEHICULES INDUSTRIELS operate?

PIECES ET SERVICES VEHICULES INDUSTRIELS 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.