TOURISME ET POIDS LOURDS SARL : revenue, balance sheet and financial ratios

TOURISME ET POIDS LOURDS SARL is a French company founded 62 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CHATEAUROUX (36000), this company of category PME shows in 2021 a revenue of 928 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - TOURISME ET POIDS LOURDS SARL (SIREN 817220080)
Indicator 2021 2020 2019 2017 2016
Revenue 928 130 € 913 047 € 1 336 423 € 1 149 657 € 1 407 267 €
Net income 35 696 € 11 189 € 45 853 € 25 114 € 48 745 €
EBITDA 54 630 € 27 146 € 71 224 € 31 268 € 59 779 €
Net margin 3.8% 1.2% 3.4% 2.2% 3.5%

Revenue and income statement

In 2021, TOURISME ET POIDS LOURDS SARL achieves revenue of 928 k€. Revenue is declining over the period 2016-2021 (CAGR: -8.0%). Vs 2020: +2%. After deducting consumption (667 k€), gross margin stands at 261 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

928 130 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

260 692 €

EBITDA (2021) ?
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

54 630 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

42 647 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 696 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.008%

Financial autonomy (2021) ?
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

51.485%

Cash flow / Revenue (2021) ?
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

5.185%

Repayment capacity (2021) ?
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

2.113

Asset age ratio (2021) ?
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
TOURISME ET POIDS LOURDS SARL

Sector positioning

Debt ratio
63.01 2021
2019
2020
2021
Q1: 5.61
Med: 38.49
Q3: 119.45
Average +18 pts over 3 years

In 2021, the debt ratio of TOURISME ET POIDS LOURDS ... (63.01) 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
51.48% 2021
2019
2020
2021
Q1: 18.39%
Med: 39.81%
Q3: 59.58%
Good -8 pts over 3 years

In 2021, the financial autonomy of TOURISME ET POIDS LOURDS ... (51.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.11 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.65 years
Q3: 3.28 years
Average +13 pts over 3 years

In 2021, the repayment capacity of TOURISME ET POIDS LOURDS ... (2.11) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 531.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

531.665

Interest coverage (2021) ?
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
TOURISME ET POIDS LOURDS SARL

Sector positioning

Liquidity ratio
531.66 2021
2019
2020
2021
Q1: 138.02
Med: 211.9
Q3: 312.79
Excellent +6 pts over 3 years

In 2021, the liquidity ratio of TOURISME ET POIDS LOURDS ... (531.66) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.37x
Q3: 3.12x
Average -10 pts over 3 years

In 2021, the interest coverage of TOURISME ET POIDS LOURDS ... (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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 182 k€ to permanently finance.

Operating WCR (2021) ?
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

181 598 €

Customer credit (2021) ?
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

7 j

Supplier credit (2021) ?
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

11 j

Inventory turnover (2021) ?
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

71 j

WCR in days of revenue (2021) ?
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

70 j

WCR and payment terms evolution
TOURISME ET POIDS LOURDS SARL

Positioning of TOURISME ET POIDS LOURDS SARL in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 135 transactions of similar company sales in 2021, the value of TOURISME ET POIDS LOURDS SARL is estimated at 251 293 € (range 109 960€ - 479 673€). With an EBITDA of 54 630€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.40x (conservative valuation). 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.

Estimated enterprise value 2021
135 transactions
109k€ 251k€ 479k€
251 293 € Range: 109 960€ - 479 673€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
54 630 € × 3.8x
Estimation 208 134 €
76 540€ - 376 768€
Revenue Multiple 30%
928 130 € × 0.40x
Estimation 375 336 €
186 536€ - 747 770€
Net Income Multiple 20%
35 696 € × 4.9x
Estimation 173 128 €
78 647€ - 334 795€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Entretien et réparation de véhicules automobiles légers)

Compare TOURISME ET POIDS LOURDS SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about TOURISME ET POIDS LOURDS SARL

What is the revenue of TOURISME ET POIDS LOURDS SARL ?

The revenue of TOURISME ET POIDS LOURDS SARL in 2021 is 928 k€.

Is TOURISME ET POIDS LOURDS SARL profitable?

Yes, TOURISME ET POIDS LOURDS SARL generated a net profit of 36 k€ in 2021.

Where is the headquarters of TOURISME ET POIDS LOURDS SARL ?

The headquarters of TOURISME ET POIDS LOURDS SARL is located in CHATEAUROUX (36000), in the department Indre.

Where to find the tax return of TOURISME ET POIDS LOURDS SARL ?

The tax return of TOURISME ET POIDS LOURDS SARL 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 TOURISME ET POIDS LOURDS SARL operate?

TOURISME ET POIDS LOURDS SARL operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.