PRESTATIONS MATERIELS OUTILLAGES SERVICES : revenue, balance sheet and financial ratios

PRESTATIONS MATERIELS OUTILLAGES SERVICES is a French company founded 24 years ago, specialized in the sector Réparation d'équipements électriques. Based in MIRAMAS (13140), this company of category PME shows in 2017 a revenue of 370 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 - PRESTATIONS MATERIELS OUTILLAGES SERVICES (SIREN 439058900)
Indicator 2017 2016
Revenue 369 541 € 500 263 €
Net income 8 598 € 52 800 €
EBITDA -4 923 € 63 431 €
Net margin 2.3% 10.6%

Revenue and income statement

In 2017, PRESTATIONS MATERIELS OUTILLAGES SERVICES achieves revenue of 370 k€. Significant drop of -26% vs 2016. After deducting consumption (73 k€), gross margin stands at 297 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -1.3% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -108%, reducing margin by 14.0 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 9 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

369 541 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

296 560 €

EBITDA (2017) ?
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

-4 923 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 307 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 598 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.3%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.533%

Financial autonomy (2017) ?
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

25.799%

Cash flow / Revenue (2017) ?
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

-1.422%

Repayment capacity (2017) ?
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

-1.859

Asset age ratio (2017) ?
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

28.8%

Solvency indicators evolution
PRESTATIONS MATERIELS OUTILLAGES SERVICES

Sector positioning

Debt ratio
42.53 2017
2016
2017
Q1: 0.49
Med: 11.55
Q3: 39.83
Average +16 pts over 2 years

In 2017, the debt ratio of PRESTATIONS MATERIELS OUT... (42.53) 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
25.8% 2017
2016
2017
Q1: 19.45%
Med: 40.57%
Q3: 57.53%
Average +8 pts over 2 years

In 2017, the financial autonomy of PRESTATIONS MATERIELS OUT... (25.8%) 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
-1.86 years 2017
2016
2017
Q1: 0.0 years
Med: 0.2 years
Q3: 1.2 years
Excellent

In 2017, the repayment capacity of PRESTATIONS MATERIELS OUT... (-1.86) 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 124.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

124.279

Interest coverage (2017) ?
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

-58.826

Liquidity indicators evolution
PRESTATIONS MATERIELS OUTILLAGES SERVICES

Sector positioning

Liquidity ratio
124.28 2017
2016
2017
Q1: 150.78
Med: 201.99
Q3: 277.03
Watch

In 2017, the liquidity ratio of PRESTATIONS MATERIELS OUT... (124.28) 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
-58.83x 2017
2016
2017
Q1: 0.0x
Med: 0.35x
Q3: 2.5x
Watch -52 pts over 2 years

In 2017, the interest coverage of PRESTATIONS MATERIELS OUT... (-58.8x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 89 days of revenue, i.e. 92 k€ to permanently finance.

Operating WCR (2017) ?
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

91 683 €

Customer credit (2017) ?
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

72 j

Supplier credit (2017) ?
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

76 j

Inventory turnover (2017) ?
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

66 j

WCR in days of revenue (2017) ?
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

89 j

WCR and payment terms evolution
PRESTATIONS MATERIELS OUTILLAGES SERVICES

Positioning of PRESTATIONS MATERIELS OUTILLAGES SERVICES in its sector

Comparison with sector Réparation d'équipements électriques

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of PRESTATIONS MATERIELS OUTILLAGES SERVICES is estimated at 70 128 € (range 34 659€ - 130 945€). The price/revenue ratio is 0.28x (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 2017
197 transactions
34k€ 70k€ 130k€
70 128 € Range: 34 659€ - 130 945€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
369 541 € × 0.28x
Estimation 105 304 €
52 891€ - 187 901€
Net Income Multiple 20%
8 598 € × 2.0x
Estimation 17 365 €
7 314€ - 45 513€
How is this estimate calculated?

This estimate is based on the analysis of 197 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 (Réparation d'équipements électriques)

Compare PRESTATIONS MATERIELS OUTILLAGES SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'équipements électriques

Frequently asked questions about PRESTATIONS MATERIELS OUTILLAGES SERVICES

What is the revenue of PRESTATIONS MATERIELS OUTILLAGES SERVICES ?

The revenue of PRESTATIONS MATERIELS OUTILLAGES SERVICES in 2017 is 370 k€.

Is PRESTATIONS MATERIELS OUTILLAGES SERVICES profitable?

Yes, PRESTATIONS MATERIELS OUTILLAGES SERVICES generated a net profit of 9 k€ in 2017.

Where is the headquarters of PRESTATIONS MATERIELS OUTILLAGES SERVICES ?

The headquarters of PRESTATIONS MATERIELS OUTILLAGES SERVICES is located in MIRAMAS (13140), in the department Bouches-du-Rhone.

Where to find the tax return of PRESTATIONS MATERIELS OUTILLAGES SERVICES ?

The tax return of PRESTATIONS MATERIELS OUTILLAGES 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 PRESTATIONS MATERIELS OUTILLAGES SERVICES operate?

PRESTATIONS MATERIELS OUTILLAGES SERVICES operates in the sector Réparation d'équipements électriques (NAF code 33.14Z). See the 'Sector positioning' section above to compare the company with its competitors.