AUTOMOBILES FRANC COMTOISES : revenue, balance sheet and financial ratios

AUTOMOBILES FRANC COMTOISES is a French company founded 22 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BESANCON (25000), this company of category ETI shows in 2024 a revenue of 58.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - AUTOMOBILES FRANC COMTOISES (SIREN 450523469)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 58 223 028 € 65 106 332 € 55 305 553 € 54 545 564 € 56 739 047 € 46 114 818 € 42 105 019 € 41 070 291 €
Net income -817 089 € 153 783 € 589 020 € 391 688 € 198 159 € 109 428 € 306 567 € 315 906 €
EBITDA -564 672 € 356 973 € 321 932 € 132 972 € 335 781 € -13 690 € 270 919 € 327 356 €
Net margin -1.4% 0.2% 1.1% 0.7% 0.3% 0.2% 0.7% 0.8%

Revenue and income statement

In 2024, AUTOMOBILES FRANC COMTOISES achieves revenue of 58.2 M€. Revenue is growing positively over 8 years (CAGR: +4.5%). Significant drop of -11% vs 2023. After deducting consumption (49.3 M€), gross margin stands at 8.9 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -565 k€, representing -1.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -817 k€ (-1.4% of revenue), which will impact equity.

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

58 223 028 €

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

8 935 398 €

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

-564 672 €

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

-402 614 €

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

-817 089 €

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

-1.0%

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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 201%. 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 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

200.72%

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

12.635%

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

-1.77%

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

-4.519

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

33.0%

Solvency indicators evolution
AUTOMOBILES FRANC COMTOISES

Sector positioning

Debt ratio
200.72 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average

In 2024, the debt ratio of AUTOMOBILES FRANC COMTOISES (200.72) 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
12.63% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average

In 2024, the financial autonomy of AUTOMOBILES FRANC COMTOISES (12.6%) 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
-4.52 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of AUTOMOBILES FRANC COMTOISES (-4.52) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 139.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

139.376

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

-68.171

Liquidity indicators evolution
AUTOMOBILES FRANC COMTOISES

Sector positioning

Liquidity ratio
139.38 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Average

In 2024, the liquidity ratio of AUTOMOBILES FRANC COMTOISES (139.38) 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
-68.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Average -50 pts over 3 years

In 2024, the interest coverage of AUTOMOBILES FRANC COMTOISES (-68.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 125 days of revenue, i.e. 20.2 M€ to permanently finance. Over 2016-2024, WCR increased by +61%, 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

20 172 533 €

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

30 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

92 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

87 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

125 j

WCR and payment terms evolution
AUTOMOBILES FRANC COMTOISES

Positioning of AUTOMOBILES FRANC COMTOISES 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 FRANC COMTOISES is estimated at 9 339 128 € (range 4 265 317€ - 16 478 947€). 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
4265k€ 9339k€ 16478k€
9 339 128 € Range: 4 265 317€ - 16 478 947€
NAF 5 année 2024

Valuation method used

Revenue Multiple
58 223 028 € × 0.16x = 9 339 129 €
Range: 4 265 317€ - 16 478 947€

Only this financial indicator is available for this company.

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 FRANC COMTOISES 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 FRANC COMTOISES

What is the revenue of AUTOMOBILES FRANC COMTOISES ?

The revenue of AUTOMOBILES FRANC COMTOISES in 2024 is 58.2 M€.

Is AUTOMOBILES FRANC COMTOISES profitable?

AUTOMOBILES FRANC COMTOISES recorded a net loss in 2024.

Where is the headquarters of AUTOMOBILES FRANC COMTOISES ?

The headquarters of AUTOMOBILES FRANC COMTOISES is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of AUTOMOBILES FRANC COMTOISES ?

The tax return of AUTOMOBILES FRANC COMTOISES 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 FRANC COMTOISES operate?

AUTOMOBILES FRANC COMTOISES 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.