AUTOMOBILES DU VAL D ALLIER : revenue, balance sheet and financial ratios

AUTOMOBILES DU VAL D ALLIER is a French company founded 34 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ISSOIRE (63500), this company of category ETI shows in 2024 a revenue of 25.7 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 - AUTOMOBILES DU VAL D ALLIER (SIREN 382052918)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 25 681 023 € 25 783 025 € 19 234 029 € 19 664 204 € 17 136 552 € 17 734 559 € 18 521 713 € 17 904 638 € 23 826 838 €
Net income 27 644 € 140 406 € 510 070 € 415 555 € -88 287 € 176 355 € 195 561 € 252 952 € 189 679 €
EBITDA 379 141 € 530 556 € 906 182 € 745 116 € 92 086 € 344 681 € 296 195 € 331 089 € 440 051 €
Net margin 0.1% 0.5% 2.7% 2.1% -0.5% 1.0% 1.1% 1.4% 0.8%

Revenue and income statement

In 2024, AUTOMOBILES DU VAL D ALLIER achieves revenue of 25.7 M€. Revenue is growing positively over 9 years (CAGR: +0.9%). Slight decline of -0% vs 2023. After deducting consumption (21.3 M€), gross margin stands at 4.3 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 379 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 0.1% 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

25 681 023 €

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

4 339 925 €

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

379 141 €

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

174 653 €

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

27 644 €

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

1.5%

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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 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% 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

81.846%

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

23.508%

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

0.812%

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

10.126

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

46.3%

Solvency indicators evolution
AUTOMOBILES DU VAL D ALLIER

Sector positioning

Debt ratio
81.85 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average +8 pts over 3 years

In 2024, the debt ratio of AUTOMOBILES DU VAL D ALLIER (81.85) 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
23.51% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average

In 2024, the financial autonomy of AUTOMOBILES DU VAL D ALLIER (23.5%) 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
10.13 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +7 pts over 3 years

In 2024, the repayment capacity of AUTOMOBILES DU VAL D ALLIER (10.13) 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 135.81. 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 91.6x. 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

135.81

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

91.575

Liquidity indicators evolution
AUTOMOBILES DU VAL D ALLIER

Sector positioning

Liquidity ratio
135.81 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -6 pts over 3 years

In 2024, the liquidity ratio of AUTOMOBILES DU VAL D ALLIER (135.81) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
91.58x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent

In 2024, the interest coverage of AUTOMOBILES DU VAL D ALLIER (91.6x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 123 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 140 days of revenue, i.e. 10.0 M€ to permanently finance. Over 2016-2024, WCR increased by +36%, 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

9 966 035 €

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

13 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

104 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

123 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

140 j

WCR and payment terms evolution
AUTOMOBILES DU VAL D ALLIER

Positioning of AUTOMOBILES DU VAL D ALLIER 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 AUTOMOBILES DU VAL D ALLIER is estimated at 1 556 035 € (range 685 986€ - 2 681 700€). With an EBITDA of 379 141€, 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
685k€ 1556k€ 2681k€
1 556 035 € Range: 685 986€ - 2 681 700€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
379 141 € × 1.6x
Estimation 611 640 €
227 602€ - 910 664€
Revenue Multiple 30%
25 681 023 € × 0.16x
Estimation 4 119 304 €
1 881 347€ - 7 268 537€
Net Income Multiple 20%
27 644 € × 2.6x
Estimation 72 118 €
38 907€ - 229 036€

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 AUTOMOBILES DU VAL D ALLIER 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 AUTOMOBILES DU VAL D ALLIER

What is the revenue of AUTOMOBILES DU VAL D ALLIER ?

The revenue of AUTOMOBILES DU VAL D ALLIER in 2024 is 25.7 M€.

Is AUTOMOBILES DU VAL D ALLIER profitable?

Yes, AUTOMOBILES DU VAL D ALLIER generated a net profit of 28 k€ in 2024.

Where is the headquarters of AUTOMOBILES DU VAL D ALLIER ?

The headquarters of AUTOMOBILES DU VAL D ALLIER is located in ISSOIRE (63500), in the department Puy-de-Dome.

Where to find the tax return of AUTOMOBILES DU VAL D ALLIER ?

The tax return of AUTOMOBILES DU VAL D ALLIER 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 AUTOMOBILES DU VAL D ALLIER operate?

AUTOMOBILES DU VAL D ALLIER 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.