AGENCE CENTRALE AUTOMOBILE LIBOURNAISE : revenue, balance sheet and financial ratios

In 2024, AGENCE CENTRALE AUTOMOBILE LIBOURNAISE achieves revenue of 10 k€. Revenue is declining over the period 2016-2024 (CAGR: -32.3%). Vs 2023, growth of +150% (4 k€ -> 10 k€). After deducting consumption (24 k€), gross margin stands at -14 k€, i.e. a rate of -142%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -112 k€, representing -1117.9% of revenue. Positive scissor effect: EBITDA margin improves by +738.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 958.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 916.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 1154.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 207 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The gap of 143 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 392 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 298 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-92%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of AGENCE CENTRALE AUTOMOBILE LIBOURNAISE is estimated at 266 133 € (range 80 412€ - 483 098€). The price/revenue ratio is 0.81x (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.