AUTO DISTRIBUTION STEPHANOISE : revenue, balance sheet and financial ratios

AUTO DISTRIBUTION STEPHANOISE is a French company founded 43 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in SAINT-ETIENNE (42100), this company of category PME shows in 2022 a revenue of 1.2 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 DISTRIBUTION STEPHANOISE (SIREN 324643162)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 196 082 € 1 116 342 € 1 024 748 € N/C N/C N/C N/C
Net income 48 033 € 17 711 € -13 913 € -13 687 € -13 314 € 3 050 € 15 656 €
EBITDA 51 971 € 30 168 € -4 369 € N/C N/C N/C N/C
Net margin 4.0% 1.6% -1.4% N/C N/C N/C N/C

Revenue and income statement

In 2022, AUTO DISTRIBUTION STEPHANOISE achieves revenue of 1.2 M€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Vs 2021: +7%. After deducting consumption (781 k€), gross margin stands at 415 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 196 082 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

414 786 €

EBITDA (2022) ?
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

51 971 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 295 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

48 033 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 12%. 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 54%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.643%

Financial autonomy (2022) ?
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

53.997%

Cash flow / Revenue (2022) ?
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

4.248%

Repayment capacity (2022) ?
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

0.71

Asset age ratio (2022) ?
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

13.0%

Solvency indicators evolution
AUTO DISTRIBUTION STEPHANOISE

Sector positioning

Debt ratio
11.64 2022
2020
2021
2022
Q1: 0.31
Med: 17.45
Q3: 70.17
Good -16 pts over 3 years

In 2022, the debt ratio of AUTO DISTRIBUTION STEPHAN... (11.64) 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
54.0% 2022
2020
2021
2022
Q1: 17.99%
Med: 37.58%
Q3: 58.26%
Good +7 pts over 3 years

In 2022, the financial autonomy of AUTO DISTRIBUTION STEPHAN... (54.0%) 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
0.71 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.38 years
Q3: 2.58 years
Average +29 pts over 3 years

In 2022, the repayment capacity of AUTO DISTRIBUTION STEPHAN... (0.71) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.51. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

243.506

Interest coverage (2022) ?
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

1.526

Liquidity indicators evolution
AUTO DISTRIBUTION STEPHANOISE

Sector positioning

Liquidity ratio
243.51 2022
2020
2021
2022
Q1: 144.87
Med: 205.79
Q3: 300.38
Good

In 2022, the liquidity ratio of AUTO DISTRIBUTION STEPHAN... (243.51) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.53x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.98x
Q3: 4.78x
Good +29 pts over 3 years

In 2022, the interest coverage of AUTO DISTRIBUTION STEPHAN... (1.5x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 102 days of revenue, i.e. 340 k€ to permanently finance.

Operating WCR (2022) ?
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

339 962 €

Customer credit (2022) ?
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

8 j

Supplier credit (2022) ?
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

52 j

Inventory turnover (2022) ?
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

43 j

WCR in days of revenue (2022) ?
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

102 j

WCR and payment terms evolution
AUTO DISTRIBUTION STEPHANOISE

Positioning of AUTO DISTRIBUTION STEPHANOISE in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Based on 213 transactions of similar company sales (all years), the value of AUTO DISTRIBUTION STEPHANOISE is estimated at 111 338 € (range 53 589€ - 244 566€). With an EBITDA of 51 971€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.14x (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 2022
213 transactions
53k€ 111k€ 244k€
111 338 € Range: 53 589€ - 244 566€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
51 971 € × 1.3x
Estimation 69 056 €
28 392€ - 155 547€
Revenue Multiple 30%
1 196 082 € × 0.14x
Estimation 170 899 €
107 714€ - 399 616€
Net Income Multiple 20%
48 033 € × 2.7x
Estimation 127 701 €
35 396€ - 234 537€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 213 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 gros d'équipements automobiles)

Compare AUTO DISTRIBUTION STEPHANOISE with other companies in the same sector:

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

Frequently asked questions about AUTO DISTRIBUTION STEPHANOISE

What is the revenue of AUTO DISTRIBUTION STEPHANOISE ?

The revenue of AUTO DISTRIBUTION STEPHANOISE in 2022 is 1.2 M€.

Is AUTO DISTRIBUTION STEPHANOISE profitable?

Yes, AUTO DISTRIBUTION STEPHANOISE generated a net profit of 48 k€ in 2022.

Where is the headquarters of AUTO DISTRIBUTION STEPHANOISE ?

The headquarters of AUTO DISTRIBUTION STEPHANOISE is located in SAINT-ETIENNE (42100), in the department Loire.

Where to find the tax return of AUTO DISTRIBUTION STEPHANOISE ?

The tax return of AUTO DISTRIBUTION STEPHANOISE 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 DISTRIBUTION STEPHANOISE operate?

AUTO DISTRIBUTION STEPHANOISE operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.