Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

PSG LOC : revenue, balance sheet and financial ratios

PSG LOC is a French company founded 10 years ago, specialized in the sector Location et location-bail de machines et équipements pour la construction. Based in THEIX-NOYALO (56450), this company of category PME shows in 2022 a revenue of 2.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, PSG LOC combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - PSG LOC (SIREN 819791393)
Indicator 2022 2021 2020 2019 2018
Revenue 2 461 427 € 1 917 730 € 1 753 755 € 1 909 719 € 1 027 440 €
Net income 11 077 € 3 681 € 31 455 € 24 544 € 23 415 €
EBITDA 25 037 € 7 825 € 31 929 € 38 866 € 30 694 €
Net margin 0.5% 0.2% 1.8% 1.3% 2.3%

Revenue and income statement

In 2022, PSG LOC achieves revenue of 2.5 M€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +24.4%. Vs 2021, growth of +28% (1.9 M€ -> 2.5 M€). After deducting consumption (605 k€), gross margin stands at 1.9 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 1.0% of revenue. This ratio is less favorable than the sector median (11.4%) and warrants attention. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, 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

2 461 427 €

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

1 856 143 €

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

25 037 €

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

20 953 €

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

11 077 €

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

1.0%

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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 414%. This ratio is less favorable than the sector median (43.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 10%. This ratio is less favorable than the sector median (38.9%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 32.2 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.9 years) and warrants attention. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is less favorable than the sector median (10.6%) and warrants attention.

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

414.01%

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

9.56%

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

0.62%

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

32.18

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

56.8%

Solvency indicators evolution
PSG LOC

Sector positioning

Debt ratio
414.01% 2022
Q1: 8.16%
Med: 43.31%
Q3: 115.29%
Watch

In 2022, the debt ratio of PSG LOC (414.0%) 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
9.56% 2022
Q1: 19.85%
Med: 38.85%
Q3: 58.13%
Watch -8 pts over 3 years

In 2022, the financial autonomy of PSG LOC (9.6%) 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
32.18 years 2022
Q1: 0.0 years
Med: 0.91 years
Q3: 2.5 years
Watch +17 pts over 2 years

In 2022, the repayment capacity of PSG LOC (32.18) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.08. This ratio is less favorable than the sector median (2.0) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 13.0x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.9x).

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

1.08

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

13.03

Liquidity indicators evolution
PSG LOC

Sector positioning

Liquidity ratio
1.08 2022
Q1: 1.3
Med: 2.02
Q3: 3.19
Watch

In 2022, the liquidity ratio of PSG LOC (1.08) 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
13.03x 2022
Q1: 0.0x
Med: 0.89x
Q3: 3.11x
Excellent +7 pts over 3 years

In 2022, the interest coverage of PSG LOC (13.0x) 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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. The company must finance 30 days of gap between collections and payments. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 213 days of revenue, i.e. 1.5 M€ to permanently finance. Between 2019 and 2022, WCR worsened by 38 days of revenue, signaling an increased financing need.

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

1 457 583 €

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

115 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

85 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

36 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

213 j

WCR and payment terms evolution
PSG LOC

Positioning of PSG LOC in its sector

Comparison with sector Location et location-bail de machines et équipements pour la construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 122 745€ to 460 208€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
122k€ 166k€ 460k€
166 691 € Range: 122 745€ - 460 208€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Location et location-bail de machines et équipements pour la construction)

Compare PSG LOC with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail de machines et équipements pour la construction

Top companies in Location et location-bail de machines et équipements pour la construction

Largest companies by revenue in the sector Location et location-bail de machines et équipements pour la construction:

Top companies in Morbihan

Largest companies by revenue in the department Morbihan:

Voir le classement complet du département Morbihan

Frequently asked questions about PSG LOC

What is the revenue of PSG LOC ?

The revenue of PSG LOC in 2022 is 2.5 M€.

Is PSG LOC profitable?

Yes, PSG LOC generated a net profit of 11 k€ in 2022.

Where is the headquarters of PSG LOC ?

The headquarters of PSG LOC is located in THEIX-NOYALO (56450), in the department Morbihan.

Where to find the tax return of PSG LOC ?

The tax return of PSG LOC 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 PSG LOC operate?

PSG LOC operates in the sector Location et location-bail de machines et équipements pour la construction (NAF code 77.32Z). See the 'Sector positioning' section above to compare the company with its competitors.