ACTION AUTOMOBILE DU VAR : revenue, balance sheet and financial ratios

ACTION AUTOMOBILE DU VAR is a French company founded 20 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MARSEILLE (13010), this company of category ETI shows in 2024 a revenue of 88.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ACTION AUTOMOBILE DU VAR (SIREN 483161238)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 88 593 603 € 76 284 106 € 61 207 882 € 68 873 476 € 64 317 267 € 85 190 218 € 72 445 456 € 65 858 653 € 58 664 015 €
Net income 1 384 388 € 1 965 659 € 1 937 364 € 1 245 916 € 1 489 473 € 2 147 457 € 1 665 847 € 1 701 647 € 2 416 797 €
EBITDA 3 167 232 € 2 485 644 € 1 930 560 € 1 282 849 € 343 682 € 2 253 413 € 1 536 400 € 1 555 020 € 2 389 672 €
Net margin 1.6% 2.6% 3.2% 1.8% 2.3% 2.5% 2.3% 2.6% 4.1%

Revenue and income statement

In 2024, ACTION AUTOMOBILE DU VAR achieves revenue of 88.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Vs 2023, growth of +16% (76.3 M€ -> 88.6 M€). After deducting consumption (75.0 M€), gross margin stands at 13.6 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 1.6% 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

88 593 603 €

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

13 579 943 €

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

3 167 232 €

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

1 946 563 €

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

1 384 388 €

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

3.6%

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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 5%. 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 27%. The balance between equity and debt is satisfactory. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.43%

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

27.301%

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

2.957%

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

47.4%

Solvency indicators evolution
ACTION AUTOMOBILE DU VAR

Sector positioning

Debt ratio
5.43 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good

In 2024, the debt ratio of ACTION AUTOMOBILE DU VAR (5.43) 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
27.3% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of ACTION AUTOMOBILE DU VAR (27.3%) 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 +13 pts over 3 years

In 2024, the repayment capacity of ACTION AUTOMOBILE DU VAR (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 132.78. 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 6.6x. 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

132.777

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

6.615

Liquidity indicators evolution
ACTION AUTOMOBILE DU VAR

Sector positioning

Liquidity ratio
132.78 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average

In 2024, the liquidity ratio of ACTION AUTOMOBILE DU VAR (132.78) 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
6.62x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good

In 2024, the interest coverage of ACTION AUTOMOBILE DU VAR (6.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 82 days of revenue, i.e. 20.1 M€ to permanently finance. Over 2016-2024, WCR increased by +48%, 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

20 081 512 €

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

15 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

61 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

72 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

82 j

WCR and payment terms evolution
ACTION AUTOMOBILE DU VAR

Positioning of ACTION AUTOMOBILE DU VAR 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 ACTION AUTOMOBILE DU VAR is estimated at 7 540 247 € (range 3 287 407€ - 13 620 121€). With an EBITDA of 3 167 232€, 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
3287k€ 7540k€ 13620k€
7 540 247 € Range: 3 287 407€ - 13 620 121€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 167 232 € × 1.6x
Estimation 5 109 462 €
1 901 322€ - 7 607 416€
Revenue Multiple 30%
88 593 603 € × 0.16x
Estimation 14 210 650 €
6 490 213€ - 25 074 774€
Net Income Multiple 20%
1 384 388 € × 2.6x
Estimation 3 611 606 €
1 948 414€ - 11 469 903€

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 ACTION AUTOMOBILE DU VAR 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 ACTION AUTOMOBILE DU VAR

What is the revenue of ACTION AUTOMOBILE DU VAR ?

The revenue of ACTION AUTOMOBILE DU VAR in 2024 is 88.6 M€.

Is ACTION AUTOMOBILE DU VAR profitable?

Yes, ACTION AUTOMOBILE DU VAR generated a net profit of 1.4 M€ in 2024.

Where is the headquarters of ACTION AUTOMOBILE DU VAR ?

The headquarters of ACTION AUTOMOBILE DU VAR is located in MARSEILLE (13010), in the department Bouches-du-Rhone.

Where to find the tax return of ACTION AUTOMOBILE DU VAR ?

The tax return of ACTION AUTOMOBILE DU VAR 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 ACTION AUTOMOBILE DU VAR operate?

ACTION AUTOMOBILE DU VAR 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.