ABCIS BAYONNE BY AUTOSPHERE : revenue, balance sheet and financial ratios

ABCIS BAYONNE BY AUTOSPHERE is a French company founded 9 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BAYONNE (64100), this company of category GE shows in 2024 a revenue of 1.4 M€. 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 - ABCIS BAYONNE BY AUTOSPHERE (SIREN 824611115)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 370 903 € 1 318 238 € 1 117 332 € 767 899 € 575 871 € N/C N/C N/C
Net income 89 201 € 95 381 € 60 963 € 27 082 € 2 € -2 186 € -3 166 € -2 739 €
EBITDA 118 310 € 134 190 € 102 057 € 46 594 € 20 699 € -2 185 € -3 166 € -2 739 €
Net margin 6.5% 7.2% 5.5% 3.5% 0.0% N/C N/C N/C

Revenue and income statement

In 2024, ABCIS BAYONNE BY AUTOSPHERE achieves revenue of 1.4 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +24.2%. Vs 2023: +4%. After deducting consumption (519 k€), gross margin stands at 852 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 118 k€, representing 8.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 89 k€, i.e. 6.5% 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

1 370 903 €

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

852 246 €

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

118 310 €

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

114 962 €

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

89 201 €

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

8.6%

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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 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 33%. The balance between equity and debt is satisfactory. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

33.22%

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

6.713%

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

32.6%

Solvency indicators evolution
ABCIS BAYONNE BY AUTOSPHERE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Excellent

In 2024, the debt ratio of ABCIS BAYONNE BY AUTOSPHERE (0.00) 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
33.22% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Good -17 pts over 3 years

In 2024, the financial autonomy of ABCIS BAYONNE BY AUTOSPHERE (33.2%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good +16 pts over 3 years

In 2024, the repayment capacity of ABCIS BAYONNE BY AUTOSPHERE (0.00) 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 138.81. 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

138.808

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

0.009

Liquidity indicators evolution
ABCIS BAYONNE BY AUTOSPHERE

Sector positioning

Liquidity ratio
138.81 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Average -19 pts over 3 years

In 2024, the liquidity ratio of ABCIS BAYONNE BY AUTOSPHERE (138.81) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Average

In 2024, the interest coverage of ABCIS BAYONNE BY AUTOSPHERE (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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 223 days. Excellent situation: suppliers finance 212 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 250 days of revenue, i.e. 954 k€ to permanently finance.

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

953 778 €

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

11 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

223 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

19 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

250 j

WCR and payment terms evolution
ABCIS BAYONNE BY AUTOSPHERE

Positioning of ABCIS BAYONNE BY AUTOSPHERE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of ABCIS BAYONNE BY AUTOSPHERE is estimated at 207 941 € (range 90 748€ - 406 297€). With an EBITDA of 118 310€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2024
148 transactions
90k€ 207k€ 406k€
207 941 € Range: 90 748€ - 406 297€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
118 310 € × 1.6x
Estimation 190 861 €
71 023€ - 284 170€
Revenue Multiple 30%
1 370 903 € × 0.16x
Estimation 219 896 €
100 430€ - 388 009€
Net Income Multiple 20%
89 201 € × 2.6x
Estimation 232 709 €
125 543€ - 739 046€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare ABCIS BAYONNE BY AUTOSPHERE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ABCIS BAYONNE BY AUTOSPHERE

What is the revenue of ABCIS BAYONNE BY AUTOSPHERE ?

The revenue of ABCIS BAYONNE BY AUTOSPHERE in 2024 is 1.4 M€.

Is ABCIS BAYONNE BY AUTOSPHERE profitable?

Yes, ABCIS BAYONNE BY AUTOSPHERE generated a net profit of 89 k€ in 2024.

Where is the headquarters of ABCIS BAYONNE BY AUTOSPHERE ?

The headquarters of ABCIS BAYONNE BY AUTOSPHERE is located in BAYONNE (64100), in the department Pyrenees-Atlantiques.

Where to find the tax return of ABCIS BAYONNE BY AUTOSPHERE ?

The tax return of ABCIS BAYONNE BY AUTOSPHERE 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 ABCIS BAYONNE BY AUTOSPHERE operate?

ABCIS BAYONNE BY AUTOSPHERE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.