PNEUS MECA SERVICE (PMS) : revenue, balance sheet and financial ratios

PNEUS MECA SERVICE (PMS) is a French company founded 5 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in CAISSARGUES (30132), this company of category PME shows in 2022 a revenue of 197 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 - PNEUS MECA SERVICE (PMS) (SIREN 889474433)
Indicator 2022 2021
Revenue 196 767 € 152 080 €
Net income 960 € 3 624 €
EBITDA 7 738 € 8 012 €
Net margin 0.5% 2.4%

Revenue and income statement

In 2022, PNEUS MECA SERVICE (PMS) achieves revenue of 197 k€. Vs 2021, growth of +29% (152 k€ -> 197 k€). After deducting consumption (101 k€), gross margin stands at 96 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 960 €, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

196 767 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

96 256 €

EBITDA (2022) ?
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

7 738 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 505 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

960 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 567%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

567.102%

Financial autonomy (2022) ?
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

6.664%

Cash flow / Revenue (2022) ?
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

2.947%

Repayment capacity (2022) ?
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

5.332

Asset age ratio (2022) ?
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

74.8%

Solvency indicators evolution
PNEUS MECA SERVICE (PMS)

Sector positioning

Debt ratio
567.1 2022
2021
2022
Q1: 0.31
Med: 17.45
Q3: 70.17
Watch

In 2022, the debt ratio of PNEUS MECA SERVICE (PMS) (567.10) 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
6.66% 2022
2021
2022
Q1: 17.99%
Med: 37.58%
Q3: 58.26%
Watch

In 2022, the financial autonomy of PNEUS MECA SERVICE (PMS) (6.7%) 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
5.33 years 2022
2021
2022
Q1: 0.0 years
Med: 0.38 years
Q3: 2.58 years
Average

In 2022, the repayment capacity of PNEUS MECA SERVICE (PMS) (5.33) 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 98.08. 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 4.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

98.077

Interest coverage (2022) ?
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

4.846

Liquidity indicators evolution
PNEUS MECA SERVICE (PMS)

Sector positioning

Liquidity ratio
98.08 2022
2021
2022
Q1: 144.87
Med: 205.79
Q3: 300.38
Watch -7 pts over 2 years

In 2022, the liquidity ratio of PNEUS MECA SERVICE (PMS) (98.08) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.85x 2022
2021
2022
Q1: 0.0x
Med: 0.98x
Q3: 4.78x
Excellent

In 2022, the interest coverage of PNEUS MECA SERVICE (PMS) (4.8x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-2 143 €

Customer credit (2022) ?
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

28 j

Supplier credit (2022) ?
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

52 j

Inventory turnover (2022) ?
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

5 j

WCR in days of revenue (2022) ?
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

-4 j

WCR and payment terms evolution
PNEUS MECA SERVICE (PMS)

Positioning of PNEUS MECA SERVICE (PMS) in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Based on 213 transactions of similar company sales (all years), the value of PNEUS MECA SERVICE (PMS) is estimated at 14 085 € (range 7 571€ - 32 239€). With an EBITDA of 7 738€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.14x (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 2022
213 transactions
7k€ 14k€ 32k€
14 085 € Range: 7 571€ - 32 239€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 738 € × 1.3x
Estimation 10 282 €
4 227€ - 23 160€
Revenue Multiple 30%
196 767 € × 0.14x
Estimation 28 115 €
17 720€ - 65 741€
Net Income Multiple 20%
960 € × 2.7x
Estimation 2 552 €
707€ - 4 688€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 213 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 (Commerce de gros d'équipements automobiles)

Compare PNEUS MECA SERVICE (PMS) with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about PNEUS MECA SERVICE (PMS)

What is the revenue of PNEUS MECA SERVICE (PMS) ?

The revenue of PNEUS MECA SERVICE (PMS) in 2022 is 197 k€.

Is PNEUS MECA SERVICE (PMS) profitable?

Yes, PNEUS MECA SERVICE (PMS) generated a net profit of 960€ in 2022.

Where is the headquarters of PNEUS MECA SERVICE (PMS) ?

The headquarters of PNEUS MECA SERVICE (PMS) is located in CAISSARGUES (30132), in the department Gard.

Where to find the tax return of PNEUS MECA SERVICE (PMS) ?

The tax return of PNEUS MECA SERVICE (PMS) 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 PNEUS MECA SERVICE (PMS) operate?

PNEUS MECA SERVICE (PMS) operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.