ADAM ET FILS : revenue, balance sheet and financial ratios

ADAM ET FILS is a French company founded 40 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in CORMELLES-LE-ROYAL (14123), this company of category PME shows in 2025 a revenue of 535 k€. 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 - ADAM ET FILS (SIREN 334213303)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 535 413 € 1 117 998 € 1 214 998 € 1 118 265 € 1 080 760 € 1 412 098 € N/C N/C N/C
Net income 350 681 € 47 326 € 1 533 € 35 163 € 45 812 € 91 892 € 90 221 € 113 949 € 90 899 €
EBITDA -39 052 € 45 278 € 2 552 € 49 682 € 63 540 € 95 692 € N/C N/C N/C
Net margin 65.5% 4.2% 0.1% 3.1% 4.2% 6.5% N/C N/C N/C

Revenue and income statement

In 2025, ADAM ET FILS achieves revenue of 535 k€. Revenue is declining over the period 2020-2025 (CAGR: -17.6%). Significant drop of -52% vs 2024. After deducting consumption (208 k€), gross margin stands at 327 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -39 k€, representing -7.3% of revenue. Warning negative scissor effect: despite revenue change (-52%), EBITDA varies by -186%, reducing margin by 11.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 351 k€, i.e. 65.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

535 413 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

327 097 €

EBITDA (2025) ?
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

-39 052 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-39 165 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

350 681 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.3%

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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 23%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.782%

Financial autonomy (2025) ?
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

79.919%

Cash flow / Revenue (2025) ?
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

-4.837%

Repayment capacity (2025) ?
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

-10.456

Solvency indicators evolution
ADAM ET FILS

Sector positioning

Debt ratio
22.78 2025
2023
2024
2025
Q1: 4.14
Med: 22.43
Q3: 58.45
Average +25 pts over 3 years

In 2025, the debt ratio of ADAM ET FILS (22.78) 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
79.92% 2025
2023
2024
2025
Q1: 34.8%
Med: 52.97%
Q3: 67.6%
Excellent +11 pts over 3 years

In 2025, the financial autonomy of ADAM ET FILS (79.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-10.46 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.08 years
Excellent -62 pts over 3 years

In 2025, the repayment capacity of ADAM ET FILS (-10.46) 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 5334.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

5334.553

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
ADAM ET FILS

Sector positioning

Liquidity ratio
5334.55 2025
2023
2024
2025
Q1: 175.66
Med: 255.01
Q3: 357.88
Excellent +22 pts over 3 years

In 2025, the liquidity ratio of ADAM ET FILS (5334.55) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.22x
Q3: 6.76x
Average

In 2025, the interest coverage of ADAM ET FILS (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Overall, WCR represents 894 days of revenue, i.e. 1.3 M€ to permanently finance.

Operating WCR (2025) ?
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

1 329 661 €

Customer credit (2025) ?
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

1 j

Supplier credit (2025) ?
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

1 j

Inventory turnover (2025) ?
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

0 j

WCR in days of revenue (2025) ?
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

894 j

WCR and payment terms evolution
ADAM ET FILS

Positioning of ADAM ET FILS in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of ADAM ET FILS is estimated at 644 984 € (range 431 652€ - 1 223 740€). The price/revenue ratio is 0.50x (in line with sector norms). 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 2025
131 transactions
431k€ 644k€ 1223k€
644 984 € Range: 431 652€ - 1 223 740€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
535 413 € × 0.50x
Estimation 268 623 €
180 059€ - 550 974€
Net Income Multiple 20%
350 681 € × 3.4x
Estimation 1 209 526 €
809 044€ - 2 232 889€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation d'autres véhicules automobiles)

Compare ADAM ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about ADAM ET FILS

What is the revenue of ADAM ET FILS ?

The revenue of ADAM ET FILS in 2025 is 535 k€.

Is ADAM ET FILS profitable?

Yes, ADAM ET FILS generated a net profit of 351 k€ in 2025.

Where is the headquarters of ADAM ET FILS ?

The headquarters of ADAM ET FILS is located in CORMELLES-LE-ROYAL (14123), in the department Calvados.

Where to find the tax return of ADAM ET FILS ?

The tax return of ADAM ET FILS 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 ADAM ET FILS operate?

ADAM ET FILS operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.