AUTOMOBILES DE PONT SAINT ESPRIT : revenue, balance sheet and financial ratios

In 2024, AUTOMOBILES DE PONT SAINT ESPRIT achieves revenue of 335 k€. Activity remains stable over the period (CAGR: -1.1%). Slight decline of -7% vs 2023. After deducting consumption (158 k€), gross margin stands at 177 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.2% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -77%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -4 k€ (-1.1% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 400%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 161.29. 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 12.5x. 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 69 k€ to permanently finance.

Based on 147 transactions of similar company sales in 2024, the value of AUTOMOBILES DE PONT SAINT ESPRIT is estimated at 57 286 € (range 34 122€ - 104 026€). With an EBITDA of 3 967€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.