SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST : revenue, balance sheet and financial ratios
SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST is a French company
founded 17 years ago,
specialized in the sector Commerce de gros d'équipements automobiles.
Based in ORVAULT (44700),
this company of category GE
shows in 2024 a revenue of 93.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST (SIREN 512956657)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
93 372 849 €
89 127 631 €
80 194 712 €
68 034 149 €
57 722 605 €
59 843 065 €
56 374 033 €
51 272 371 €
55 356 392 €
Net income
2 329 402 €
1 901 678 €
1 634 952 €
1 417 589 €
1 048 626 €
1 194 599 €
967 705 €
-10 039 €
397 295 €
EBITDA
3 803 899 €
2 893 695 €
2 713 684 €
2 401 983 €
1 646 131 €
1 955 985 €
1 108 333 €
203 480 €
1 803 597 €
Net margin
2.5%
2.1%
2.0%
2.1%
1.8%
2.0%
1.7%
-0.0%
0.7%
Revenue and income statement
In 2024, SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST achieves revenue of 93.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Vs 2023: +5%. After deducting consumption (75.3 M€), gross margin stands at 18.1 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.8 M€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 2.5% 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
93 372 849 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
18 093 797 €
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
3 803 899 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
3 741 417 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 329 402 €
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
4.1%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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 repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
1.007%
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
31.802%
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
2.538%
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
0.033
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
2696.178
2244.203
381.33
32.699
0.221
0.051
0.797
72.403
1.007
Financial autonomy
2.042
2.383
7.572
13.849
19.496
22.013
21.553
24.666
31.802
Repayment capacity
0.598
-74.703
9.297
0.786
0.008
0.002
0.026
2.975
0.033
Cash flow / Revenue
1.343%
-0.246%
1.01%
1.796%
1.789%
2.221%
2.214%
1.833%
2.538%
Sector positioning
Debt ratio
1.012024
2022
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Good
In 2024, the debt ratio of SOCIETE DE PIECES ET SERV... (1.01) 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
31.8%2024
2022
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Average+8 pts over 3 years
In 2024, the financial autonomy of SOCIETE DE PIECES ET SERV... (31.8%) 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
0.03 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Good
In 2024, the repayment capacity of SOCIETE DE PIECES ET SERV... (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 141.24. 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 9.0x. Operating income very largely covers interest expenses: high safety margin.
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
141.24
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
9.038
Liquidity indicators evolution SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
98.529
209.162
145.581
112.052
111.436
119.726
122.876
162.159
141.24
Interest coverage
34.165
50.138
10.93
5.07
5.974
3.807
4.11
11.918
9.038
Sector positioning
Liquidity ratio
141.242024
2022
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Watch
In 2024, the liquidity ratio of SOCIETE DE PIECES ET SERV... (141.24) 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
9.04x2024
2022
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Good
In 2024, the interest coverage of SOCIETE DE PIECES ET SERV... (9.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 13.5 M€ to permanently finance.
Operating WCR (2024)
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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
13 528 792 €
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
23 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
35 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
37 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
52 j
WCR and payment terms evolution SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
13 489 246 €
8 633 755 €
8 903 715 €
7 334 366 €
7 300 755 €
10 192 876 €
14 293 104 €
13 461 837 €
13 528 792 €
Inventory turnover (days)
45
46
42
41
39
36
42
38
37
Customer payment term (days)
30
18
19
16
14
20
21
21
23
Supplier payment term (days)
40
26
51
62
66
63
68
35
35
Positioning of SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST 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 8 280 718€ to 29 931 113€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
8280k€19544k€29931k€
19 544 829 €Range: 8 280 718€ - 29 931 113€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 PIECES ET SERVICES AUTOMOBILE DE L'OUEST with other companies in the same sector:
Frequently asked questions about SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST
What is the revenue of SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST ?
The revenue of SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST in 2024 is 93.4 M€.
Is SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST profitable?
Yes, SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST generated a net profit of 2.3 M€ in 2024.
Where is the headquarters of SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST ?
The headquarters of SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST is located in ORVAULT (44700), in the department Loire-Atlantique.
Where to find the tax return of SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST ?
The tax return of SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST 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 PIECES ET SERVICES AUTOMOBILE DE L'OUEST operate?
SOCIETE DE PIECES ET SERVICES AUTOMOBILE DE L'OUEST 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.
Item evolution
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