POINT S DEVELOPMENT : revenue, balance sheet and financial ratios

POINT S DEVELOPMENT is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LYON (69006), this company of category PME shows in 2023 a revenue of 15.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - POINT S DEVELOPMENT (SIREN 491028627)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 15 163 143 € 16 375 549 € 12 306 272 € 11 680 587 € 13 803 244 € 12 862 785 € 12 120 420 € 9 376 865 € 5 486 460 €
Net income 433 459 € 469 635 € 305 645 € 277 580 € 627 307 € 386 610 € 375 047 € 200 597 € 206 405 €
EBITDA 525 448 € 1 039 185 € 490 982 € 553 542 € 842 569 € 753 742 € 863 990 € 437 709 € 367 948 €
Net margin 2.9% 2.9% 2.5% 2.4% 4.5% 3.0% 3.1% 2.1% 3.8%

Revenue and income statement

In 2023, POINT S DEVELOPMENT achieves revenue of 15.2 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.5%. Slight decline of -7% vs 2022. After deducting consumption (-780 €), gross margin stands at 15.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 525 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -49%, reducing margin by 2.9 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 433 k€, i.e. 2.9% 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

15 163 143 €

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

15 163 923 €

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

525 448 €

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

444 106 €

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

433 459 €

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

3.5%

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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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.071%

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

19.671%

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

2.241%

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

0.0

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

62.0%

Solvency indicators evolution
POINT S DEVELOPMENT

Sector positioning

Debt ratio
0.07 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Excellent

In 2023, the debt ratio of POINT S DEVELOPMENT (0.07) 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
19.67% 2023
2021
2022
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Average

In 2023, the financial autonomy of POINT S DEVELOPMENT (19.7%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Excellent

In 2023, the repayment capacity of POINT S DEVELOPMENT (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 122.15. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

122.153

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

0.552

Liquidity indicators evolution
POINT S DEVELOPMENT

Sector positioning

Liquidity ratio
122.15 2023
2021
2022
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Watch

In 2023, the liquidity ratio of POINT S DEVELOPMENT (122.15) 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
0.55x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.64x
Q3: 3.56x
Average

In 2023, the interest coverage of POINT S DEVELOPMENT (0.6x) 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: 252 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 363 days. Excellent situation: suppliers finance 111 days of the operating cycle (retail model). Overall, WCR represents 309 days of revenue, i.e. 13.0 M€ to permanently finance. Over 2015-2023, WCR increased by +231%, 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

13 031 508 €

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

252 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

363 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

0 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

309 j

WCR and payment terms evolution
POINT S DEVELOPMENT

Positioning of POINT S DEVELOPMENT 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 POINT S DEVELOPMENT is estimated at 3 163 323 € (range 1 849 632€ - 5 449 710€). With an EBITDA of 525 448€, 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
1849k€ 3163k€ 5449k€
3 163 323 € Range: 1 849 632€ - 5 449 710€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
525 448 € × 4.1x
Estimation 2 149 810 €
1 087 904€ - 3 679 232€
Revenue Multiple 30%
15 163 143 € × 0.36x
Estimation 5 385 085 €
3 674 795€ - 8 681 283€
Net Income Multiple 20%
433 459 € × 5.5x
Estimation 2 364 465 €
1 016 213€ - 5 028 548€

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 POINT S DEVELOPMENT with other companies in the same sector:

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

Frequently asked questions about POINT S DEVELOPMENT

What is the revenue of POINT S DEVELOPMENT ?

The revenue of POINT S DEVELOPMENT in 2023 is 15.2 M€.

Is POINT S DEVELOPMENT profitable?

Yes, POINT S DEVELOPMENT generated a net profit of 433 k€ in 2023.

Where is the headquarters of POINT S DEVELOPMENT ?

The headquarters of POINT S DEVELOPMENT is located in LYON (69006), in the department Rhone.

Where to find the tax return of POINT S DEVELOPMENT ?

The tax return of POINT S DEVELOPMENT 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 POINT S DEVELOPMENT operate?

POINT S DEVELOPMENT 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.