Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

REFERENCE CONTROLE : revenue, balance sheet and financial ratios

REFERENCE CONTROLE is a French company founded 17 years ago, specialized in the sector Contrôle technique automobile. Based in MARSEILLE (13012), this company of category PME shows in 2020 a net income positive of 92 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - REFERENCE CONTROLE (SIREN 511850620)
Indicator 2020
Revenue N/C
Net income 92 451 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2020, REFERENCE CONTROLE generates positive net income of 92 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

92 451 €

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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 18%. 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.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.579%

Financial autonomy (2020) ?
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

70.273%

Asset age ratio (2020) ?
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

45.9%

Solvency indicators evolution
REFERENCE CONTROLE

Sector positioning

Debt ratio
17.58 2020
2020
Q1: 1.49
Med: 21.87
Q3: 81.03
Good

In 2020, the debt ratio of REFERENCE CONTROLE (17.58) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
70.27% 2020
2020
Q1: 18.57%
Med: 45.65%
Q3: 67.26%
Excellent

In 2020, the financial autonomy of REFERENCE CONTROLE (70.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 269.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

269.624

Liquidity indicators evolution
REFERENCE CONTROLE

Sector positioning

Liquidity ratio
269.62 2020
2020
Q1: 138.35
Med: 230.12
Q3: 358.66
Good

In 2020, the liquidity ratio of REFERENCE CONTROLE (269.62) 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.

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: 227 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 192 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2020) ?
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

0 €

Customer credit (2020) ?
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

227 j

Supplier credit (2020) ?
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

35 j

Inventory turnover (2020) ?
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 and payment terms evolution
REFERENCE CONTROLE

Positioning of REFERENCE CONTROLE in its sector

Comparison with sector Contrôle technique automobile

Valuation estimate

Based on 61 transactions of similar company sales in 2020, the value of REFERENCE CONTROLE is estimated at 361 419 € (range 185 389€ - 900 683€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
61 tx
185k€ 361k€ 900k€
361 419 € Range: 185 389€ - 900 683€
NAF 5 année 2020

Valuation method used

Net Income Multiple
92 451 € × 3.9x = 361 419 €
Range: 185 390€ - 900 684€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Contrôle technique automobile)

Compare REFERENCE CONTROLE with other companies in the same sector:

Frequently asked questions about REFERENCE CONTROLE

What is the revenue of REFERENCE CONTROLE ?

The revenue of REFERENCE CONTROLE is not publicly disclosed (confidential accounts filed with INPI).

Is REFERENCE CONTROLE profitable?

Yes, REFERENCE CONTROLE generated a net profit of 92 k€ in 2020.

Where is the headquarters of REFERENCE CONTROLE ?

The headquarters of REFERENCE CONTROLE is located in MARSEILLE (13012), in the department Bouches-du-Rhone.

Where to find the tax return of REFERENCE CONTROLE ?

The tax return of REFERENCE CONTROLE 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 REFERENCE CONTROLE operate?

REFERENCE CONTROLE operates in the sector Contrôle technique automobile (NAF code 71.20A). See the 'Sector positioning' section above to compare the company with its competitors.