AUTOMOBILES SP MOTORS SAS : revenue, balance sheet and financial ratios

AUTOMOBILES SP MOTORS SAS is a French company founded 26 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in AVIGNON (84140), this company of category PME shows in 2024 a revenue of 6.8 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 SP MOTORS SAS (SIREN 431879543)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 781 351 € 5 472 832 € 3 975 171 € 5 804 440 € 4 438 753 € 5 778 792 € 5 487 706 € 5 512 049 € 4 337 724 €
Net income 38 397 € 2 814 € -81 040 € 40 989 € 6 875 € 48 117 € 43 438 € 17 016 € 29 253 €
EBITDA 93 594 € 36 474 € -61 658 € 46 614 € -7 456 € 85 097 € 90 963 € 19 538 € 45 544 €
Net margin 0.6% 0.1% -2.0% 0.7% 0.2% 0.8% 0.8% 0.3% 0.7%

Revenue and income statement

In 2024, AUTOMOBILES SP MOTORS SAS achieves revenue of 6.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2023, growth of +24% (5.5 M€ -> 6.8 M€). After deducting consumption (5.5 M€), gross margin stands at 1.3 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 94 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 0.6% 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

6 781 351 €

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

1 314 009 €

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

93 594 €

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

101 336 €

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

38 397 €

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

1.4%

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Chart evolution

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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 202%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.5% 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

201.91%

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

9.609%

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

0.478%

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

5.014

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

17.4%

Solvency indicators evolution
AUTOMOBILES SP MOTORS SAS

Sector positioning

Debt ratio
201.91 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average

In 2024, the debt ratio of AUTOMOBILES SP MOTORS SAS (201.91) 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
9.61% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of AUTOMOBILES SP MOTORS SAS (9.6%) 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
5.01 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +50 pts over 3 years

In 2024, the repayment capacity of AUTOMOBILES SP MOTORS SAS (5.01) 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 116.48. 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 70.6x. 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

116.481

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

70.632

Liquidity indicators evolution
AUTOMOBILES SP MOTORS SAS

Sector positioning

Liquidity ratio
116.48 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Watch -20 pts over 3 years

In 2024, the liquidity ratio of AUTOMOBILES SP MOTORS SAS (116.48) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
70.63x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent +50 pts over 3 years

In 2024, the interest coverage of AUTOMOBILES SP MOTORS SAS (70.6x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 63 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +21%, 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

1 182 261 €

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

60 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

59 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

63 j

WCR and payment terms evolution
AUTOMOBILES SP MOTORS SAS

Positioning of AUTOMOBILES SP MOTORS SAS 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 SP MOTORS SAS is estimated at 421 852 € (range 187 937€ - 751 828€). With an EBITDA of 93 594€, 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
187k€ 421k€ 751k€
421 852 € Range: 187 937€ - 751 828€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
93 594 € × 1.6x
Estimation 150 988 €
56 185€ - 224 805€
Revenue Multiple 30%
6 781 351 € × 0.16x
Estimation 1 087 747 €
496 790€ - 1 919 335€
Net Income Multiple 20%
38 397 € × 2.6x
Estimation 100 171 €
54 041€ - 318 126€

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 SP MOTORS SAS 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 SP MOTORS SAS

What is the revenue of AUTOMOBILES SP MOTORS SAS ?

The revenue of AUTOMOBILES SP MOTORS SAS in 2024 is 6.8 M€.

Is AUTOMOBILES SP MOTORS SAS profitable?

Yes, AUTOMOBILES SP MOTORS SAS generated a net profit of 38 k€ in 2024.

Where is the headquarters of AUTOMOBILES SP MOTORS SAS ?

The headquarters of AUTOMOBILES SP MOTORS SAS is located in AVIGNON (84140), in the department Vaucluse.

Where to find the tax return of AUTOMOBILES SP MOTORS SAS ?

The tax return of AUTOMOBILES SP MOTORS SAS 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 SP MOTORS SAS operate?

AUTOMOBILES SP MOTORS SAS 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.