PNEUMATIQUES CHALLANDAIS : revenue, balance sheet and financial ratios

PNEUMATIQUES CHALLANDAIS is a French company founded 6 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CHALLANS (85300), this company of category ETI shows in 2023 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PNEUMATIQUES CHALLANDAIS (SIREN 879914034)
Indicator 2023 2022 2021
Revenue 2 757 666 € 2 503 025 € 2 289 997 €
Net income 90 414 € 57 338 € 8 633 €
EBITDA 190 470 € 170 752 € 79 788 €
Net margin 3.3% 2.3% 0.4%

Revenue and income statement

In 2023, PNEUMATIQUES CHALLANDAIS achieves revenue of 2.8 M€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2022, growth of +10% (2.5 M€ -> 2.8 M€). After deducting consumption (1.6 M€), gross margin stands at 1.2 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 190 k€, representing 6.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 90 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 757 666 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 160 637 €

EBITDA (2023) ?
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

190 470 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

107 396 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

90 414 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

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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 141%. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

140.793%

Financial autonomy (2023) ?
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

27.94%

Cash flow / Revenue (2023) ?
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

6.501%

Repayment capacity (2023) ?
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

3.372

Asset age ratio (2023) ?
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

19.6%

Solvency indicators evolution
PNEUMATIQUES CHALLANDAIS

Sector positioning

Debt ratio
140.79 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Average

In 2023, the debt ratio of PNEUMATIQUES CHALLANDAIS (140.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
27.94% 2023
2021
2022
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Average +10 pts over 3 years

In 2023, the financial autonomy of PNEUMATIQUES CHALLANDAIS (27.9%) 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
3.37 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Average

In 2023, the repayment capacity of PNEUMATIQUES CHALLANDAIS (3.37) 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 278.87. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

278.873

Interest coverage (2023) ?
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

2.429

Liquidity indicators evolution
PNEUMATIQUES CHALLANDAIS

Sector positioning

Liquidity ratio
278.87 2023
2021
2022
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Good

In 2023, the liquidity ratio of PNEUMATIQUES CHALLANDAIS (278.87) 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
2.43x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.57x
Good -10 pts over 3 years

In 2023, the interest coverage of PNEUMATIQUES CHALLANDAIS (2.4x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 128 days of revenue, i.e. 981 k€ to permanently finance. Over 2021-2023, WCR increased by +85%, requiring additional financing.

Operating WCR (2023) ?
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

981 481 €

Customer credit (2023) ?
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

27 j

Supplier credit (2023) ?
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

53 j

Inventory turnover (2023) ?
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

41 j

WCR in days of revenue (2023) ?
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

128 j

WCR and payment terms evolution
PNEUMATIQUES CHALLANDAIS

Positioning of PNEUMATIQUES CHALLANDAIS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of PNEUMATIQUES CHALLANDAIS is estimated at 782 092 € (range 440 067€ - 1 350 271€). With an EBITDA of 190 470€, the sector multiple of 4.1x 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 2023
139 transactions
440k€ 782k€ 1350k€
782 092 € Range: 440 067€ - 1 350 271€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
190 470 € × 4.1x
Estimation 779 286 €
394 355€ - 1 333 687€
Revenue Multiple 30%
2 757 666 € × 0.36x
Estimation 979 366 €
668 322€ - 1 578 834€
Net Income Multiple 20%
90 414 € × 5.5x
Estimation 493 197 €
211 969€ - 1 048 891€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 de véhicules automobiles légers)

Compare PNEUMATIQUES CHALLANDAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about PNEUMATIQUES CHALLANDAIS

What is the revenue of PNEUMATIQUES CHALLANDAIS ?

The revenue of PNEUMATIQUES CHALLANDAIS in 2023 is 2.8 M€.

Is PNEUMATIQUES CHALLANDAIS profitable?

Yes, PNEUMATIQUES CHALLANDAIS generated a net profit of 90 k€ in 2023.

Where is the headquarters of PNEUMATIQUES CHALLANDAIS ?

The headquarters of PNEUMATIQUES CHALLANDAIS is located in CHALLANS (85300), in the department Vendee.

Where to find the tax return of PNEUMATIQUES CHALLANDAIS ?

The tax return of PNEUMATIQUES CHALLANDAIS 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 PNEUMATIQUES CHALLANDAIS operate?

PNEUMATIQUES CHALLANDAIS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.