PIGNARD POIDS LOURDS SERVICES : revenue, balance sheet and financial ratios

PIGNARD POIDS LOURDS SERVICES is a French company founded 37 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in MONTBRISON (42600), this company of category PME shows in 2025 a revenue of 962 k€. 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 - PIGNARD POIDS LOURDS SERVICES (SIREN 350878591)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 962 356 € 1 215 619 € 1 180 997 € 1 129 571 € N/C N/C N/C N/C N/C
Net income 6 948 € 60 171 € 39 877 € 60 715 € 27 971 € -16 425 € 40 104 € 38 479 € 80 649 €
EBITDA -1 423 € 77 529 € 63 970 € 83 558 € N/C N/C N/C N/C N/C
Net margin 0.7% 4.9% 3.4% 5.4% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, PIGNARD POIDS LOURDS SERVICES achieves revenue of 962 k€. Revenue is declining over the period 2022-2025 (CAGR: -5.2%). Significant drop of -21% vs 2024. After deducting consumption (392 k€), gross margin stands at 570 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -102%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

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

962 356 €

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

569 977 €

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

-1 423 €

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

13 257 €

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

6 948 €

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

-0.1%

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 0%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.246%

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

79.754%

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

-0.964%

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

-0.172

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

8.0%

Solvency indicators evolution
PIGNARD POIDS LOURDS SERVICES

Sector positioning

Debt ratio
0.25 2025
2023
2024
2025
Q1: 4.14
Med: 22.43
Q3: 58.45
Excellent

In 2025, the debt ratio of PIGNARD POIDS LOURDS SERV... (0.25) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
79.75% 2025
2023
2024
2025
Q1: 34.8%
Med: 52.97%
Q3: 67.6%
Excellent +13 pts over 3 years

In 2025, the financial autonomy of PIGNARD POIDS LOURDS SERV... (79.8%) 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
-0.17 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.08 years
Excellent

In 2025, the repayment capacity of PIGNARD POIDS LOURDS SERV... (-0.17) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 396.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

396.807

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

-6.044

Liquidity indicators evolution
PIGNARD POIDS LOURDS SERVICES

Sector positioning

Liquidity ratio
396.81 2025
2023
2024
2025
Q1: 175.66
Med: 255.01
Q3: 357.88
Excellent +10 pts over 3 years

In 2025, the liquidity ratio of PIGNARD POIDS LOURDS SERV... (396.81) 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
-6.04x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.22x
Q3: 6.76x
Watch -6 pts over 3 years

In 2025, the interest coverage of PIGNARD POIDS LOURDS SERV... (-6.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The gap of 41 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 158 days of revenue, i.e. 422 k€ to permanently finance.

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

422 436 €

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

96 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

55 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

51 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

158 j

WCR and payment terms evolution
PIGNARD POIDS LOURDS SERVICES

Positioning of PIGNARD POIDS LOURDS SERVICES 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 PIGNARD POIDS LOURDS SERVICES is estimated at 299 281 € (range 200 595€ - 611 891€). 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
200k€ 299k€ 611k€
299 281 € Range: 200 595€ - 611 891€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
962 356 € × 0.50x
Estimation 482 826 €
323 639€ - 990 326€
Net Income Multiple 20%
6 948 € × 3.4x
Estimation 23 964 €
16 029€ - 44 240€

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 PIGNARD POIDS LOURDS SERVICES with other companies in the same sector:

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

Frequently asked questions about PIGNARD POIDS LOURDS SERVICES

What is the revenue of PIGNARD POIDS LOURDS SERVICES ?

The revenue of PIGNARD POIDS LOURDS SERVICES in 2025 is 962 k€.

Is PIGNARD POIDS LOURDS SERVICES profitable?

Yes, PIGNARD POIDS LOURDS SERVICES generated a net profit of 7 k€ in 2025.

Where is the headquarters of PIGNARD POIDS LOURDS SERVICES ?

The headquarters of PIGNARD POIDS LOURDS SERVICES is located in MONTBRISON (42600), in the department Loire.

Where to find the tax return of PIGNARD POIDS LOURDS SERVICES ?

The tax return of PIGNARD POIDS LOURDS SERVICES 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 PIGNARD POIDS LOURDS SERVICES operate?

PIGNARD POIDS LOURDS SERVICES 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.