ACCESSOIRES-LOISIRS-PLEIN AIR : revenue, balance sheet and financial ratios

ACCESSOIRES-LOISIRS-PLEIN AIR is a French company founded 33 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in LES VILLAGES VOVEENS (28150), this company of category PME shows in 2024 a revenue of 6.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - ACCESSOIRES-LOISIRS-PLEIN AIR (SIREN 389156050)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 6 201 720 € 7 730 816 € N/C N/C N/C N/C N/C
Net income -46 944 € 82 930 € 355 709 € 189 597 € 78 401 € 117 391 € -29 706 €
EBITDA 13 005 € 155 419 € N/C N/C N/C N/C N/C
Net margin -0.8% 1.1% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, ACCESSOIRES-LOISIRS-PLEIN AIR achieves revenue of 6.2 M€. Revenue is declining over the period 2023-2024 (CAGR: -19.8%). Significant drop of -20% vs 2023. After deducting consumption (4.8 M€), gross margin stands at 1.4 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -47 k€ (-0.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 201 720 €

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

1 390 149 €

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

13 005 €

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

26 612 €

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

-46 944 €

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

0.2%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

67.58%

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

48.104%

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

-0.852%

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

-30.316

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

10.2%

Solvency indicators evolution
ACCESSOIRES-LOISIRS-PLEIN AIR

Sector positioning

Debt ratio
67.58 2024
2021
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Average +38 pts over 3 years

In 2024, the debt ratio of ACCESSOIRES-LOISIRS-PLEIN... (67.58) 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
48.1% 2024
2021
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Good -16 pts over 3 years

In 2024, the financial autonomy of ACCESSOIRES-LOISIRS-PLEIN... (48.1%) 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
-30.32 years 2024
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Excellent -53 pts over 2 years

In 2024, the repayment capacity of ACCESSOIRES-LOISIRS-PLEIN... (-30.32) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 505.11. 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 680.6x. 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

505.114

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

680.6

Liquidity indicators evolution
ACCESSOIRES-LOISIRS-PLEIN AIR

Sector positioning

Liquidity ratio
505.11 2024
2021
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of ACCESSOIRES-LOISIRS-PLEIN... (505.11) 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
680.6x 2024
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Excellent

In 2024, the interest coverage of ACCESSOIRES-LOISIRS-PLEIN... (680.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 172 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 225 days of revenue, i.e. 3.9 M€ 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

3 870 245 €

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

54 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

41 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

172 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

225 j

WCR and payment terms evolution
ACCESSOIRES-LOISIRS-PLEIN AIR

Positioning of ACCESSOIRES-LOISIRS-PLEIN AIR 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 876 060€ to 3 203 602€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
876k€ 2088k€ 3203k€
2 088 343 € Range: 876 060€ - 3 203 602€
NAF 5 année 2024

Valuation evolution

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 ACCESSOIRES-LOISIRS-PLEIN AIR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about ACCESSOIRES-LOISIRS-PLEIN AIR

What is the revenue of ACCESSOIRES-LOISIRS-PLEIN AIR ?

The revenue of ACCESSOIRES-LOISIRS-PLEIN AIR in 2024 is 6.2 M€.

Is ACCESSOIRES-LOISIRS-PLEIN AIR profitable?

ACCESSOIRES-LOISIRS-PLEIN AIR recorded a net loss in 2024.

Where is the headquarters of ACCESSOIRES-LOISIRS-PLEIN AIR ?

The headquarters of ACCESSOIRES-LOISIRS-PLEIN AIR is located in LES VILLAGES VOVEENS (28150), in the department Eure-et-Loir.

Where to find the tax return of ACCESSOIRES-LOISIRS-PLEIN AIR ?

The tax return of ACCESSOIRES-LOISIRS-PLEIN AIR 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 ACCESSOIRES-LOISIRS-PLEIN AIR operate?

ACCESSOIRES-LOISIRS-PLEIN AIR 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.