AUTO INDUSTRIE COUTANCAISE ETAB BOEDA : revenue, balance sheet and financial ratios

In 2025, AUTO INDUSTRIE COUTANCAISE ETAB BOEDA achieves revenue of 10.0 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.0%. Slight decline of -9% vs 2024. After deducting consumption (5.9 M€), gross margin stands at 4.1 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 10.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 564 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 281.44. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 122 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2017-2025, WCR increased by +148%, requiring additional financing.

Based on 213 transactions of similar company sales (all years), the value of AUTO INDUSTRIE COUTANCAISE ETAB BOEDA is estimated at 1 432 283 € (range 642 397€ - 3 138 208€). With an EBITDA of 1 061 096€, 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.