ACCESSOIRES PIECES AUTOMOBILES 14 : revenue, balance sheet and financial ratios

ACCESSOIRES PIECES AUTOMOBILES 14 is a French company founded 13 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in SAINT-DESIR (14100), this company of category ETI shows in 2024 a revenue of 3.5 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 PIECES AUTOMOBILES 14 (SIREN 751949868)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 3 530 317 € 3 361 160 € 2 961 787 € 3 878 844 € 2 451 385 € 2 658 480 € 2 610 406 € 2 573 782 €
Net income 185 154 € 259 786 € 246 232 € 275 247 € 108 901 € 140 409 € 100 283 € 89 508 €
EBITDA 289 475 € 396 859 € 353 216 € 452 439 € 189 062 € 246 674 € 208 113 € 172 626 €
Net margin 5.2% 7.7% 8.3% 7.1% 4.4% 5.3% 3.8% 3.5%

Revenue and income statement

In 2024, ACCESSOIRES PIECES AUTOMOBILES 14 achieves revenue of 3.5 M€. Revenue is growing positively over 8 years (CAGR: +4.0%). Vs 2023: +5%. After deducting consumption (2.2 M€), gross margin stands at 1.3 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 289 k€, representing 8.2% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -27%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 185 k€, i.e. 5.2% 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

3 530 317 €

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

1 299 062 €

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

289 475 €

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

237 001 €

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

185 154 €

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

8.2%

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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 1%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 5.6% 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

1.332%

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

19.681%

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

5.627%

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

75.7%

Solvency indicators evolution
ACCESSOIRES PIECES AUTOMOBILES 14

Sector positioning

Debt ratio
1.33 2024
2022
2023
2024
Q1: 0.96
Med: 14.89
Q3: 53.7
Good

In 2024, the debt ratio of ACCESSOIRES PIECES AUTOMO... (1.33) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
19.68% 2024
2022
2023
2024
Q1: 15.43%
Med: 39.97%
Q3: 59.96%
Average -46 pts over 3 years

In 2024, the financial autonomy of ACCESSOIRES PIECES AUTOMO... (19.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.17 years
Q3: 1.47 years
Excellent

In 2024, the repayment capacity of ACCESSOIRES PIECES AUTOMO... (0.00) 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 90.49. 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

90.491

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

0.013

Liquidity indicators evolution
ACCESSOIRES PIECES AUTOMOBILES 14

Sector positioning

Liquidity ratio
90.49 2024
2022
2023
2024
Q1: 134.64
Med: 206.05
Q3: 313.86
Watch -46 pts over 3 years

In 2024, the liquidity ratio of ACCESSOIRES PIECES AUTOMO... (90.49) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.58x
Q3: 4.21x
Average

In 2024, the interest coverage of ACCESSOIRES PIECES AUTOMO... (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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 194 days. Excellent situation: suppliers finance 147 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 162 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2024, WCR increased by +141%, requiring additional financing.

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

1 584 901 €

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

47 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

194 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

78 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

162 j

WCR and payment terms evolution
ACCESSOIRES PIECES AUTOMOBILES 14

Positioning of ACCESSOIRES PIECES AUTOMOBILES 14 in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 180 353€ to 469 146€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
180k€ 274k€ 469k€
274 768 € Range: 180 353€ - 469 146€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 détail d'équipements automobiles)

Compare ACCESSOIRES PIECES AUTOMOBILES 14 with other companies in the same sector:

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

Frequently asked questions about ACCESSOIRES PIECES AUTOMOBILES 14

What is the revenue of ACCESSOIRES PIECES AUTOMOBILES 14 ?

The revenue of ACCESSOIRES PIECES AUTOMOBILES 14 in 2024 is 3.5 M€.

Is ACCESSOIRES PIECES AUTOMOBILES 14 profitable?

Yes, ACCESSOIRES PIECES AUTOMOBILES 14 generated a net profit of 185 k€ in 2024.

Where is the headquarters of ACCESSOIRES PIECES AUTOMOBILES 14 ?

The headquarters of ACCESSOIRES PIECES AUTOMOBILES 14 is located in SAINT-DESIR (14100), in the department Calvados.

Where to find the tax return of ACCESSOIRES PIECES AUTOMOBILES 14 ?

The tax return of ACCESSOIRES PIECES AUTOMOBILES 14 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 PIECES AUTOMOBILES 14 operate?

ACCESSOIRES PIECES AUTOMOBILES 14 operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.