PNEUS SERVICES TROIS VALLEES : revenue, balance sheet and financial ratios

PNEUS SERVICES TROIS VALLEES is a French company founded 27 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in MOUTIERS (73600), this company of category PME shows in 2025 a revenue of 2.9 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 - PNEUS SERVICES TROIS VALLEES (SIREN 419213186)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 889 321 € 2 701 267 € 3 083 712 € 2 788 175 € 2 486 410 € 2 426 309 € 2 897 257 € N/C 2 668 549 € 2 608 006 €
Net income 151 195 € 258 031 € 386 969 € 121 119 € 90 796 € 113 071 € 46 433 € 119 649 € 93 074 € 30 216 €
EBITDA 192 193 € 355 738 € 531 861 € 213 126 € 197 529 € 151 951 € 108 041 € N/C 95 254 € 49 818 €
Net margin 5.2% 9.6% 12.5% 4.3% 3.7% 4.7% 1.6% N/C 3.5% 1.2%

Revenue and income statement

In 2025, PNEUS SERVICES TROIS VALLEES achieves revenue of 2.9 M€. Revenue is growing positively over 10 years (CAGR: +1.1%). Vs 2024: +7%. After deducting consumption (1.9 M€), gross margin stands at 968 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 192 k€, representing 6.7% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -46%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 151 k€, i.e. 5.2% 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

2 889 321 €

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

967 811 €

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

192 193 €

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

176 578 €

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

151 195 €

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

6.7%

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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 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

70.192%

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

5.679%

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

0.0

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

7.3%

Solvency indicators evolution
PNEUS SERVICES TROIS VALLEES

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 1.58
Med: 12.56
Q3: 39.97
Excellent

In 2025, the debt ratio of PNEUS SERVICES TROIS VALLEES (0.00) 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
70.19% 2025
2023
2024
2025
Q1: 25.05%
Med: 52.58%
Q3: 67.47%
Excellent

In 2025, the financial autonomy of PNEUS SERVICES TROIS VALLEES (70.2%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.25 years
Q3: 1.32 years
Excellent

In 2025, the repayment capacity of PNEUS SERVICES TROIS VALLEES (0.00) 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 326.39. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

326.393

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

0.022

Liquidity indicators evolution
PNEUS SERVICES TROIS VALLEES

Sector positioning

Liquidity ratio
326.39 2025
2023
2024
2025
Q1: 159.68
Med: 234.08
Q3: 358.97
Good +6 pts over 3 years

In 2025, the liquidity ratio of PNEUS SERVICES TROIS VALLEES (326.39) 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
0.02x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.15x
Q3: 4.51x
Average -6 pts over 3 years

In 2025, the interest coverage of PNEUS SERVICES TROIS VALLEES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 77 days of revenue, i.e. 617 k€ to permanently finance. Notable WCR improvement over the period (-62%), freeing up cash.

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

617 130 €

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

35 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

86 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

39 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

77 j

WCR and payment terms evolution
PNEUS SERVICES TROIS VALLEES

Positioning of PNEUS SERVICES TROIS VALLEES in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 281 991€ to 965 807€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
281k€ 566k€ 965k€
566 086 € Range: 281 991€ - 965 807€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 détail d'équipements automobiles)

Compare PNEUS SERVICES TROIS VALLEES with other companies in the same sector:

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

Frequently asked questions about PNEUS SERVICES TROIS VALLEES

What is the revenue of PNEUS SERVICES TROIS VALLEES ?

The revenue of PNEUS SERVICES TROIS VALLEES in 2025 is 2.9 M€.

Is PNEUS SERVICES TROIS VALLEES profitable?

Yes, PNEUS SERVICES TROIS VALLEES generated a net profit of 151 k€ in 2025.

Where is the headquarters of PNEUS SERVICES TROIS VALLEES ?

The headquarters of PNEUS SERVICES TROIS VALLEES is located in MOUTIERS (73600), in the department Savoie.

Where to find the tax return of PNEUS SERVICES TROIS VALLEES ?

The tax return of PNEUS SERVICES TROIS VALLEES 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 SERVICES TROIS VALLEES operate?

PNEUS SERVICES TROIS VALLEES operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.