AUTREMER CONCEPT : revenue, balance sheet and financial ratios

AUTREMER CONCEPT is a French company founded 27 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in LE MARIN (97290), this company of category PME shows in 2020 a revenue of 356 k€. 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 - AUTREMER CONCEPT (SIREN 422564187)
Indicator 2020 2019 2018 2017
Revenue 355 772 € 536 730 € 888 676 € 805 335 €
Net income 193 391 € -103 285 € 38 605 € 247 361 €
EBITDA 80 478 € -111 406 € -41 374 € -216 112 €
Net margin 54.4% -19.2% 4.3% 30.7%

Revenue and income statement

In 2020, AUTREMER CONCEPT achieves revenue of 356 k€. Revenue is declining over the period 2017-2020 (CAGR: -23.8%). Significant drop of -34% vs 2019. After deducting consumption (0 €), gross margin stands at 356 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 22.6% of revenue. Positive scissor effect: EBITDA margin improves by +43.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 193 k€, i.e. 54.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

355 772 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

355 772 €

EBITDA (2020) ?
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

80 478 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

45 539 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

193 391 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.9%

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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 126%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

125.923%

Financial autonomy (2020) ?
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

31.147%

Cash flow / Revenue (2020) ?
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

19.175%

Repayment capacity (2020) ?
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

4.014

Asset age ratio (2020) ?
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

32.5%

Solvency indicators evolution
AUTREMER CONCEPT

Sector positioning

Debt ratio
125.92 2020
2018
2019
2020
Q1: 0.0
Med: 26.68
Q3: 162.03
Average -7 pts over 3 years

In 2020, the debt ratio of AUTREMER CONCEPT (125.92) 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
31.15% 2020
2018
2019
2020
Q1: 1.56%
Med: 29.56%
Q3: 68.21%
Good +21 pts over 3 years

In 2020, the financial autonomy of AUTREMER CONCEPT (31.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.01 years 2020
2018
2019
2020
Q1: -0.01 years
Med: 0.0 years
Q3: 2.54 years
Watch +50 pts over 3 years

In 2020, the repayment capacity of AUTREMER CONCEPT (4.01) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 197.28. 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 8.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

197.284

Interest coverage (2020) ?
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

8.192

Liquidity indicators evolution
AUTREMER CONCEPT

Sector positioning

Liquidity ratio
197.28 2020
2018
2019
2020
Q1: 82.25
Med: 190.49
Q3: 457.98
Good

In 2020, the liquidity ratio of AUTREMER CONCEPT (197.28) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
8.19x 2020
2018
2019
2020
Q1: -0.05x
Med: 0.0x
Q3: 1.95x
Excellent +50 pts over 3 years

In 2020, the interest coverage of AUTREMER CONCEPT (8.2x) 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: 186 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 165 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 123 days of revenue, i.e. 122 k€ to permanently finance. Over 2017-2020, WCR increased by +56%, requiring additional financing.

Operating WCR (2020) ?
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

121 795 €

Customer credit (2020) ?
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

186 j

Supplier credit (2020) ?
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

21 j

Inventory turnover (2020) ?
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

0 j

WCR in days of revenue (2020) ?
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

123 j

WCR and payment terms evolution
AUTREMER CONCEPT

Positioning of AUTREMER CONCEPT in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of AUTREMER CONCEPT is estimated at 248 125 € (range 95 509€ - 626 733€). With an EBITDA of 80 478€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
87 tx
95k€ 248k€ 626k€
248 125 € Range: 95 509€ - 626 733€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
80 478 € × 2.3x
Estimation 184 575 €
24 725€ - 422 625€
Revenue Multiple 30%
355 772 € × 0.57x
Estimation 203 483 €
104 989€ - 491 396€
Net Income Multiple 20%
193 391 € × 2.5x
Estimation 473 969 €
258 252€ - 1 340 012€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare AUTREMER CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about AUTREMER CONCEPT

What is the revenue of AUTREMER CONCEPT ?

The revenue of AUTREMER CONCEPT in 2020 is 356 k€.

Is AUTREMER CONCEPT profitable?

Yes, AUTREMER CONCEPT generated a net profit of 193 k€ in 2020.

Where is the headquarters of AUTREMER CONCEPT ?

The headquarters of AUTREMER CONCEPT is located in LE MARIN (97290), in the department Martinique.

Where to find the tax return of AUTREMER CONCEPT ?

The tax return of AUTREMER CONCEPT 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 AUTREMER CONCEPT operate?

AUTREMER CONCEPT operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.