AUTO SPORT SELECTION : revenue, balance sheet and financial ratios

AUTO SPORT SELECTION is a French company founded 17 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in REIMS (51100), this company of category PME shows in 2024 a revenue of 7.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - AUTO SPORT SELECTION (SIREN 504351438)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 7 593 499 € 7 253 941 € 7 493 217 € 7 536 358 € 6 417 199 € 5 817 016 € 6 173 593 € 6 977 065 €
Net income 40 746 € 35 800 € 30 639 € 75 609 € 134 116 € 125 975 € 107 273 € 103 491 €
EBITDA 123 547 € 111 318 € 74 990 € 131 553 € 213 612 € 208 952 € 166 024 € 180 311 €
Net margin 0.5% 0.5% 0.4% 1.0% 2.1% 2.2% 1.7% 1.5%

Revenue and income statement

In 2024, AUTO SPORT SELECTION achieves revenue of 7.6 M€. Revenue is growing positively over 8 years (CAGR: +1.1%). Vs 2023: +5%. After deducting consumption (6.9 M€), gross margin stands at 708 k€, i.e. a rate of 9%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 124 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 593 499 €

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

707 891 €

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

123 547 €

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

103 433 €

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

40 746 €

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

1.6%

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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 149%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% 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

149.333%

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

38.182%

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

0.862%

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

15.104

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

73.8%

Solvency indicators evolution
AUTO SPORT SELECTION

Sector positioning

Debt ratio
149.33 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average

In 2024, the debt ratio of AUTO SPORT SELECTION (149.33) 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
38.18% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of AUTO SPORT SELECTION (38.2%) 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
15.1 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 SPORT SELECTION (15.10) 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 378.01. 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 44.2x. 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

378.009

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

44.233

Liquidity indicators evolution
AUTO SPORT SELECTION

Sector positioning

Liquidity ratio
378.01 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good

In 2024, the liquidity ratio of AUTO SPORT SELECTION (378.01) 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
44.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent

In 2024, the interest coverage of AUTO SPORT SELECTION (44.2x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 104 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2016-2024, WCR increased by +171%, 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

2 189 434 €

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

9 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

4 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

89 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

104 j

WCR and payment terms evolution
AUTO SPORT SELECTION

Positioning of AUTO SPORT SELECTION 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 SPORT SELECTION is estimated at 486 319 € (range 215 438€ - 860 651€). With an EBITDA of 123 547€, 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
215k€ 486k€ 860k€
486 319 € Range: 215 438€ - 860 651€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
123 547 € × 1.6x
Estimation 199 309 €
74 167€ - 296 749€
Revenue Multiple 30%
7 593 499 € × 0.16x
Estimation 1 218 017 €
556 286€ - 2 149 199€
Net Income Multiple 20%
40 746 € × 2.6x
Estimation 106 299 €
57 347€ - 337 588€

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 SPORT SELECTION 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 SPORT SELECTION

What is the revenue of AUTO SPORT SELECTION ?

The revenue of AUTO SPORT SELECTION in 2024 is 7.6 M€.

Is AUTO SPORT SELECTION profitable?

Yes, AUTO SPORT SELECTION generated a net profit of 41 k€ in 2024.

Where is the headquarters of AUTO SPORT SELECTION ?

The headquarters of AUTO SPORT SELECTION is located in REIMS (51100), in the department Marne.

Where to find the tax return of AUTO SPORT SELECTION ?

The tax return of AUTO SPORT SELECTION 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 SPORT SELECTION operate?

AUTO SPORT SELECTION 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.