PRODUITS ET ACCESSOIRES INDUSTRIELS : revenue, balance sheet and financial ratios

PRODUITS ET ACCESSOIRES INDUSTRIELS is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in GONFREVILLE L ORCHER (76700), this company of category PME shows in 2023 a revenue of 21.6 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 - PRODUITS ET ACCESSOIRES INDUSTRIELS (SIREN 380186973)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 21 579 416 € 13 192 492 € 15 450 781 € 17 301 454 € 26 226 804 € 8 378 623 € 17 253 967 € 10 243 844 €
Net income 1 031 397 € 168 743 € 241 875 € 670 626 € 1 372 226 € 238 548 € 1 018 152 € 351 311 €
EBITDA 1 328 264 € 73 830 € 458 303 € 903 631 € 2 172 077 € 344 278 € 1 604 855 € 391 201 €
Net margin 4.8% 1.3% 1.6% 3.9% 5.2% 2.8% 5.9% 3.4%

Revenue and income statement

In 2023, PRODUITS ET ACCESSOIRES INDUSTRIELS achieves revenue of 21.6 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Vs 2022, growth of +64% (13.2 M€ -> 21.6 M€). After deducting consumption (16.4 M€), gross margin stands at 5.1 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 6.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 4.8% 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

21 579 416 €

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

5 140 528 €

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

1 328 264 €

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

1 300 042 €

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

1 031 397 €

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

6.2%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.0% 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

69.012%

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

33.975%

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

4.985%

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

2.368

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

10.2%

Solvency indicators evolution
PRODUITS ET ACCESSOIRES INDUSTRIELS

Sector positioning

Debt ratio
69.01 2023
2021
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average

In 2023, the debt ratio of PRODUITS ET ACCESSOIRES I... (69.01) 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
33.98% 2023
2021
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Average

In 2023, the financial autonomy of PRODUITS ET ACCESSOIRES I... (34.0%) 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
2.37 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average

In 2023, the repayment capacity of PRODUITS ET ACCESSOIRES I... (2.37) 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 193.30. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.

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

193.298

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

5.353

Liquidity indicators evolution
PRODUITS ET ACCESSOIRES INDUSTRIELS

Sector positioning

Liquidity ratio
193.3 2023
2021
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Average -8 pts over 3 years

In 2023, the liquidity ratio of PRODUITS ET ACCESSOIRES I... (193.30) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
5.35x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Excellent

In 2023, the interest coverage of PRODUITS ET ACCESSOIRES I... (5.3x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 168 days of revenue, i.e. 10.1 M€ to permanently finance. Over 2016-2023, WCR increased by +29%, 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

10 063 129 €

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

82 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

84 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

2 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

168 j

WCR and payment terms evolution
PRODUITS ET ACCESSOIRES INDUSTRIELS

Positioning of PRODUITS ET ACCESSOIRES INDUSTRIELS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 924 901€ to 3 373 016€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
924k€ 2057k€ 3373k€
2 057 887 € Range: 924 901€ - 3 373 016€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (commerce interentreprises) de fournitures et équipements industriels divers)

Compare PRODUITS ET ACCESSOIRES INDUSTRIELS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about PRODUITS ET ACCESSOIRES INDUSTRIELS

What is the revenue of PRODUITS ET ACCESSOIRES INDUSTRIELS ?

The revenue of PRODUITS ET ACCESSOIRES INDUSTRIELS in 2023 is 21.6 M€.

Is PRODUITS ET ACCESSOIRES INDUSTRIELS profitable?

Yes, PRODUITS ET ACCESSOIRES INDUSTRIELS generated a net profit of 1.0 M€ in 2023.

Where is the headquarters of PRODUITS ET ACCESSOIRES INDUSTRIELS ?

The headquarters of PRODUITS ET ACCESSOIRES INDUSTRIELS is located in GONFREVILLE L ORCHER (76700), in the department Seine-Maritime.

Where to find the tax return of PRODUITS ET ACCESSOIRES INDUSTRIELS ?

The tax return of PRODUITS ET ACCESSOIRES INDUSTRIELS 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 PRODUITS ET ACCESSOIRES INDUSTRIELS operate?

PRODUITS ET ACCESSOIRES INDUSTRIELS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.