SARL PES ACCESSOIRES : revenue, balance sheet and financial ratios

SARL PES ACCESSOIRES is a French company founded 44 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in PONTCHARRA (38530), this company of category PME shows in 2018 a revenue of 945 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 - SARL PES ACCESSOIRES (SIREN 322356890)
Indicator 2023 2022 2021 2018 2017
Revenue N/C N/C N/C 944 754 € 837 594 €
Net income 56 765 € 49 795 € 65 223 € 3 886 € -27 136 €
EBITDA N/C N/C N/C 47 073 € -2 193 €
Net margin N/C N/C N/C 0.4% -3.2%

Revenue and income statement

In 2023, SARL PES ACCESSOIRES generates positive net income of 57 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

56 765 €

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

33.644%

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

38.571%

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

32.7%

Solvency indicators evolution
SARL PES ACCESSOIRES

Sector positioning

Debt ratio
33.64 2023
2021
2022
2023
Q1: 0.89
Med: 18.56
Q3: 63.22
Average -17 pts over 3 years

In 2023, the debt ratio of SARL PES ACCESSOIRES (33.64) 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
38.57% 2023
2021
2022
2023
Q1: 14.66%
Med: 38.82%
Q3: 59.48%
Average +12 pts over 3 years

In 2023, the financial autonomy of SARL PES ACCESSOIRES (38.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 142.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

142.905

Liquidity indicators evolution
SARL PES ACCESSOIRES

Sector positioning

Liquidity ratio
142.91 2023
2021
2022
2023
Q1: 134.38
Med: 207.86
Q3: 308.7
Average -10 pts over 3 years

In 2023, the liquidity ratio of SARL PES ACCESSOIRES (142.91) 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.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 237 days. Excellent situation: suppliers finance 195 days of the operating cycle (retail model).

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

0 €

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

42 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

237 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 and payment terms evolution
SARL PES ACCESSOIRES

Positioning of SARL PES ACCESSOIRES in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 94 803€ to 391 531€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
94k€ 148k€ 391k€
148 686 € Range: 94 803€ - 391 531€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 détail d'équipements automobiles)

Compare SARL PES ACCESSOIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about SARL PES ACCESSOIRES

What is the revenue of SARL PES ACCESSOIRES ?

The revenue of SARL PES ACCESSOIRES in 2018 is 945 k€.

Is SARL PES ACCESSOIRES profitable?

Yes, SARL PES ACCESSOIRES generated a net profit of 57 k€ in 2023.

Where is the headquarters of SARL PES ACCESSOIRES ?

The headquarters of SARL PES ACCESSOIRES is located in PONTCHARRA (38530), in the department Isere.

Where to find the tax return of SARL PES ACCESSOIRES ?

The tax return of SARL PES ACCESSOIRES 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 SARL PES ACCESSOIRES operate?

SARL PES ACCESSOIRES operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.