SARL POINT PIECES AUTO : revenue, balance sheet and financial ratios

SARL POINT PIECES AUTO is a French company founded 14 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in CHATILLON (92320), this company of category PME shows in 2023 a revenue of 238 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 POINT PIECES AUTO (SIREN 539160929)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 238 357 € 207 491 € 195 392 € 200 977 € 212 474 € N/C 247 892 € 276 647 €
Net income 1 200 € 1 863 € 3 019 € 1 434 € 950 € 1 360 € 4 436 € 265 030 €
EBITDA -3 900 € 1 499 € 3 121 € 977 € 1 838 € N/C -3 787 € 16 296 €
Net margin 0.5% 0.9% 1.5% 0.7% 0.4% N/C 1.8% 95.8%

Revenue and income statement

In 2023, SARL POINT PIECES AUTO achieves revenue of 238 k€. Activity remains stable over the period (CAGR: -2.1%). Vs 2022, growth of +15% (207 k€ -> 238 k€). After deducting consumption (174 k€), gross margin stands at 65 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -1.6% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -360%, reducing margin by 2.4 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 1 k€, i.e. 0.5% 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

238 357 €

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

64 678 €

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

-3 900 €

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

2 142 €

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

1 200 €

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

-1.6%

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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 1%. 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 32%. 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

0.555%

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

32.021%

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

-1.176%

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

-0.126

Solvency indicators evolution
SARL POINT PIECES AUTO

Sector positioning

Debt ratio
0.56 2023
2021
2022
2023
Q1: 0.89
Med: 18.56
Q3: 63.22
Excellent

In 2023, the debt ratio of SARL POINT PIECES AUTO (0.56) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
32.02% 2023
2021
2022
2023
Q1: 14.66%
Med: 38.82%
Q3: 59.48%
Average

In 2023, the financial autonomy of SARL POINT PIECES AUTO (32.0%) 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
-0.13 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.28 years
Q3: 1.87 years
Excellent -28 pts over 3 years

In 2023, the repayment capacity of SARL POINT PIECES AUTO (-0.13) 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 133.99. 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

133.987

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

0.0

Liquidity indicators evolution
SARL POINT PIECES AUTO

Sector positioning

Liquidity ratio
133.99 2023
2021
2022
2023
Q1: 134.38
Med: 207.86
Q3: 308.7
Watch

In 2023, the liquidity ratio of SARL POINT PIECES AUTO (133.99) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.33x
Q3: 3.6x
Average

In 2023, the interest coverage of SARL POINT PIECES AUTO (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 167 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 136 days of revenue, i.e. 90 k€ to permanently finance.

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

90 111 €

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

20 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

86 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

167 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

136 j

WCR and payment terms evolution
SARL POINT PIECES AUTO

Positioning of SARL POINT PIECES AUTO 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 46 127€ to 70 916€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
46k€ 55k€ 70k€
55 541 € Range: 46 127€ - 70 916€
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 POINT PIECES AUTO with other companies in the same sector:

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

Frequently asked questions about SARL POINT PIECES AUTO

What is the revenue of SARL POINT PIECES AUTO ?

The revenue of SARL POINT PIECES AUTO in 2023 is 238 k€.

Is SARL POINT PIECES AUTO profitable?

Yes, SARL POINT PIECES AUTO generated a net profit of 1 k€ in 2023.

Where is the headquarters of SARL POINT PIECES AUTO ?

The headquarters of SARL POINT PIECES AUTO is located in CHATILLON (92320), in the department Hauts-de-Seine.

Where to find the tax return of SARL POINT PIECES AUTO ?

The tax return of SARL POINT PIECES AUTO 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 POINT PIECES AUTO operate?

SARL POINT PIECES AUTO 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.