CARROSSERIE AUTOMOBILE DE SANNOIS : revenue, balance sheet and financial ratios

In 2024, CARROSSERIE AUTOMOBILE DE SANNOIS achieves revenue of 889 k€. Revenue is growing positively over 3 years (CAGR: +1.1%). Vs 2023: +1%. After deducting consumption (513 k€), gross margin stands at 376 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -86%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 76%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 441.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 178 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 229 days of revenue, i.e. 565 k€ to permanently finance.

Based on 147 transactions of similar company sales in 2024, the value of CARROSSERIE AUTOMOBILE DE SANNOIS is estimated at 107 950 € (range 67 171€ - 199 994€). With an EBITDA of 4 850€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.