CHAMPAGNE SUR OISE DEPANNAGE REMORQUAGE AUTOMOBILE VDO : revenue, balance sheet and financial ratios

In 2024, CHAMPAGNE SUR OISE DEPANNAGE REMORQUAGE AUTOMOBILE VDO achieves revenue of 1.8 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.6%. Vs 2023, growth of +20% (1.5 M€ -> 1.8 M€). After deducting consumption (8 k€), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 132 k€, representing 7.3% of revenue. Warning negative scissor effect: despite revenue change (+20%), EBITDA varies by -44%, reducing margin by 8.3 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 137 k€, i.e. 7.6% of revenue. This profit can be retained or distributed to shareholders.

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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 250.66. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 62 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 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 324 k€ to permanently finance.

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 246 560€ to 745 706€ is provided for information purposes only and requires in-depth analysis to be confirmed.