SOCIETE DE NEGOCE DE PIECES MECANIQUES : revenue, balance sheet and financial ratios

SOCIETE DE NEGOCE DE PIECES MECANIQUES is a French company founded 11 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in SAINT-SAUVEUR (31790), this company of category ETI shows in 2024 a revenue of 52 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 - SOCIETE DE NEGOCE DE PIECES MECANIQUES (SIREN 804304020)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 52 388 € 387 270 € 797 250 € 784 485 € 719 410 € 1 025 199 € 1 355 653 €
Net income 46 438 € 25 269 € 69 580 € 74 567 € 46 690 € -109 052 € -186 512 €
EBITDA 23 624 € -11 727 € -3 785 € 7 364 € 15 961 € -90 921 € -208 361 €
Net margin 88.6% 6.5% 8.7% 9.5% 6.5% -10.6% -13.8%

Revenue and income statement

In 2024, SOCIETE DE NEGOCE DE PIECES MECANIQUES achieves revenue of 52 k€. Revenue is declining over the period 2018-2024 (CAGR: -41.9%). Significant drop of -86% vs 2023. After deducting consumption (20 k€), gross margin stands at 33 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 45.1% of revenue. Positive scissor effect: EBITDA margin improves by +48.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 88.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

52 388 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

32 764 €

EBITDA (2024) ?
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

23 624 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

23 566 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 438 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

45.1%

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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 0%. 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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 73.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.032%

Financial autonomy (2024) ?
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

88.666%

Cash flow / Revenue (2024) ?
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

73.482%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

6.8%

Solvency indicators evolution
SOCIETE DE NEGOCE DE PIECES MECANIQUES

Sector positioning

Debt ratio
0.03 2024
2022
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Excellent

In 2024, the debt ratio of SOCIETE DE NEGOCE DE PIEC... (0.03) 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
88.67% 2024
2022
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Excellent +27 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE NEGOCE DE PIEC... (88.7%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Excellent

In 2024, the repayment capacity of SOCIETE DE NEGOCE DE PIEC... (0.00) 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 923.76. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

923.762

Interest coverage (2024) ?
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

0.017

Liquidity indicators evolution
SOCIETE DE NEGOCE DE PIECES MECANIQUES

Sector positioning

Liquidity ratio
923.76 2024
2022
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Excellent +37 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE NEGOCE DE PIEC... (923.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Average

In 2024, the interest coverage of SOCIETE DE NEGOCE DE PIEC... (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: 226 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. The gap of 112 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1875 days of revenue, i.e. 273 k€ to permanently finance. Over 2018-2024, WCR increased by +280%, requiring additional financing.

Operating WCR (2024) ?
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

272 862 €

Customer credit (2024) ?
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

226 j

Supplier credit (2024) ?
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

114 j

Inventory turnover (2024) ?
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

26 j

WCR in days of revenue (2024) ?
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

1875 j

WCR and payment terms evolution
SOCIETE DE NEGOCE DE PIECES MECANIQUES

Positioning of SOCIETE DE NEGOCE DE PIECES MECANIQUES in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 11 751€ to 35 995€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
11k€ 24k€ 35k€
24 133 € Range: 11 751€ - 35 995€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 d'équipements automobiles)

Compare SOCIETE DE NEGOCE DE PIECES MECANIQUES with other companies in the same sector:

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

Frequently asked questions about SOCIETE DE NEGOCE DE PIECES MECANIQUES

What is the revenue of SOCIETE DE NEGOCE DE PIECES MECANIQUES ?

The revenue of SOCIETE DE NEGOCE DE PIECES MECANIQUES in 2024 is 52 k€.

Is SOCIETE DE NEGOCE DE PIECES MECANIQUES profitable?

Yes, SOCIETE DE NEGOCE DE PIECES MECANIQUES generated a net profit of 46 k€ in 2024.

Where is the headquarters of SOCIETE DE NEGOCE DE PIECES MECANIQUES ?

The headquarters of SOCIETE DE NEGOCE DE PIECES MECANIQUES is located in SAINT-SAUVEUR (31790), in the department Haute-Garonne.

Where to find the tax return of SOCIETE DE NEGOCE DE PIECES MECANIQUES ?

The tax return of SOCIETE DE NEGOCE DE PIECES MECANIQUES 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 SOCIETE DE NEGOCE DE PIECES MECANIQUES operate?

SOCIETE DE NEGOCE DE PIECES MECANIQUES operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.