AUTOMOBILES REPARATIONS NEUVES OCCASIONS : revenue, balance sheet and financial ratios

AUTOMOBILES REPARATIONS NEUVES OCCASIONS is a French company founded 51 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BOURG-EN-BRESSE (01000), this company of category ETI shows in 2024 a revenue of 299.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - AUTOMOBILES REPARATIONS NEUVES OCCASIONS (SIREN 304455298)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 299 653 561 € 321 478 437 € 255 825 080 € 232 513 313 € 215 815 419 € 237 591 050 € 219 636 758 € 204 375 686 € 189 445 355 €
Net income 3 553 827 € 2 830 137 € 2 113 649 € 1 110 585 € -345 335 € 1 072 062 € 984 432 € 898 323 € 766 109 €
EBITDA 6 960 383 € 7 112 219 € 3 918 292 € 2 009 476 € -232 521 € 2 285 283 € 1 872 882 € 1 998 276 € 1 982 677 €
Net margin 1.2% 0.9% 0.8% 0.5% -0.2% 0.5% 0.4% 0.4% 0.4%

Revenue and income statement

In 2024, AUTOMOBILES REPARATIONS NEUVES OCCASIONS achieves revenue of 299.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Slight decline of -7% vs 2023. After deducting consumption (252.9 M€), gross margin stands at 46.7 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7.0 M€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.6 M€, i.e. 1.2% 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

299 653 561 €

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

46 724 942 €

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

6 960 383 €

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

6 260 551 €

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

3 553 827 €

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

2.3%

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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 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.2% 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

120.782%

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

14.88%

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

1.232%

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

4.836

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

36.1%

Solvency indicators evolution
AUTOMOBILES REPARATIONS NEUVES OCCASIONS

Sector positioning

Debt ratio
120.78 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average

In 2024, the debt ratio of AUTOMOBILES REPARATIONS N... (120.78) 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
14.88% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average +6 pts over 3 years

In 2024, the financial autonomy of AUTOMOBILES REPARATIONS N... (14.9%) 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
4.84 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of AUTOMOBILES REPARATIONS N... (4.84) 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 136.46. 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 63.9x. 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

136.463

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

63.856

Liquidity indicators evolution
AUTOMOBILES REPARATIONS NEUVES OCCASIONS

Sector positioning

Liquidity ratio
136.46 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average

In 2024, the liquidity ratio of AUTOMOBILES REPARATIONS N... (136.46) 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
63.86x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent

In 2024, the interest coverage of AUTOMOBILES REPARATIONS N... (63.9x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 79 days of revenue, i.e. 65.4 M€ to permanently finance. Over 2016-2024, WCR increased by +64%, 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

65 435 348 €

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

19 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

58 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

52 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

79 j

WCR and payment terms evolution
AUTOMOBILES REPARATIONS NEUVES OCCASIONS

Positioning of AUTOMOBILES REPARATIONS NEUVES OCCASIONS 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 REPARATIONS NEUVES OCCASIONS is estimated at 21 888 157 € (range 9 675 168€ - 39 691 350€). With an EBITDA of 6 960 383€, 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
9675k€ 21888k€ 39691k€
21 888 157 € Range: 9 675 168€ - 39 691 350€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 960 383 € × 1.6x
Estimation 11 228 673 €
4 178 390€ - 16 718 236€
Revenue Multiple 30%
299 653 561 € × 0.16x
Estimation 48 065 229 €
21 952 097€ - 84 811 377€
Net Income Multiple 20%
3 553 827 € × 2.6x
Estimation 9 271 262 €
5 001 724€ - 29 444 095€

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 REPARATIONS NEUVES OCCASIONS 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 REPARATIONS NEUVES OCCASIONS

What is the revenue of AUTOMOBILES REPARATIONS NEUVES OCCASIONS ?

The revenue of AUTOMOBILES REPARATIONS NEUVES OCCASIONS in 2024 is 299.7 M€.

Is AUTOMOBILES REPARATIONS NEUVES OCCASIONS profitable?

Yes, AUTOMOBILES REPARATIONS NEUVES OCCASIONS generated a net profit of 3.6 M€ in 2024.

Where is the headquarters of AUTOMOBILES REPARATIONS NEUVES OCCASIONS ?

The headquarters of AUTOMOBILES REPARATIONS NEUVES OCCASIONS is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of AUTOMOBILES REPARATIONS NEUVES OCCASIONS ?

The tax return of AUTOMOBILES REPARATIONS NEUVES OCCASIONS 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 REPARATIONS NEUVES OCCASIONS operate?

AUTOMOBILES REPARATIONS NEUVES OCCASIONS 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.