AUTO BERNARD FRANCHE-COMTE : revenue, balance sheet and financial ratios

AUTO BERNARD FRANCHE-COMTE is a French company founded 29 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BOURG-EN-BRESSE (01000), this company of category ETI shows in 2024 a revenue of 133.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - AUTO BERNARD FRANCHE-COMTE (SIREN 411753718)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 133 927 120 € 151 940 093 € 129 327 800 € 111 374 624 € 106 217 007 € 117 682 671 € 109 401 664 € 103 983 720 € 83 378 219 €
Net income -61 436 € 615 304 € 1 541 112 € 304 615 € -781 446 € -408 530 € -303 103 € -327 105 € 485 813 €
EBITDA 844 087 € 1 929 970 € 2 136 615 € -274 374 € -604 682 € 486 314 € -46 325 € 115 592 € 1 323 894 €
Net margin -0.0% 0.4% 1.2% 0.3% -0.7% -0.3% -0.3% -0.3% 0.6%

Revenue and income statement

In 2024, AUTO BERNARD FRANCHE-COMTE achieves revenue of 133.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Significant drop of -12% vs 2023. After deducting consumption (110.1 M€), gross margin stands at 23.8 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 844 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -61 k€ (-0.0% 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

133 927 120 €

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

23 816 681 €

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

844 087 €

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

259 543 €

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

-61 436 €

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

0.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 212%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 74.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% 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

212.033%

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

9.1%

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

0.096%

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

74.23

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

32.2%

Solvency indicators evolution
AUTO BERNARD FRANCHE-COMTE

Sector positioning

Debt ratio
212.03 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average

In 2024, the debt ratio of AUTO BERNARD FRANCHE-COMTE (212.03) 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
9.1% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of AUTO BERNARD FRANCHE-COMTE (9.1%) 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
74.23 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch

In 2024, the repayment capacity of AUTO BERNARD FRANCHE-COMTE (74.23) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 129.59. 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 195.5x. 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

129.591

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

195.524

Liquidity indicators evolution
AUTO BERNARD FRANCHE-COMTE

Sector positioning

Liquidity ratio
129.59 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Watch

In 2024, the liquidity ratio of AUTO BERNARD FRANCHE-COMTE (129.59) 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
195.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent

In 2024, the interest coverage of AUTO BERNARD FRANCHE-COMTE (195.5x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 31.1 M€ to permanently finance. Over 2016-2024, WCR increased by +74%, 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

31 055 021 €

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

60 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

57 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

83 j

WCR and payment terms evolution
AUTO BERNARD FRANCHE-COMTE

Positioning of AUTO BERNARD FRANCHE-COMTE 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 AUTO BERNARD FRANCHE-COMTE is estimated at 8 906 914 € (range 3 995 921€ - 15 481 734€). With an EBITDA of 844 087€, 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
3995k€ 8906k€ 15481k€
8 906 914 € Range: 3 995 921€ - 15 481 734€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
844 087 € × 1.6x
Estimation 1 361 703 €
506 714€ - 2 027 424€
Revenue Multiple 30%
133 927 120 € × 0.16x
Estimation 21 482 267 €
9 811 267€ - 37 905 585€

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 AUTO BERNARD FRANCHE-COMTE 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 AUTO BERNARD FRANCHE-COMTE

What is the revenue of AUTO BERNARD FRANCHE-COMTE ?

The revenue of AUTO BERNARD FRANCHE-COMTE in 2024 is 133.9 M€.

Is AUTO BERNARD FRANCHE-COMTE profitable?

AUTO BERNARD FRANCHE-COMTE recorded a net loss in 2024.

Where is the headquarters of AUTO BERNARD FRANCHE-COMTE ?

The headquarters of AUTO BERNARD FRANCHE-COMTE is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of AUTO BERNARD FRANCHE-COMTE ?

The tax return of AUTO BERNARD FRANCHE-COMTE 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 AUTO BERNARD FRANCHE-COMTE operate?

AUTO BERNARD FRANCHE-COMTE 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.