AUVERGNE DISTRIBUTION SAS : revenue, balance sheet and financial ratios

AUVERGNE DISTRIBUTION SAS is a French company founded 20 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in ANDREZIEUX-BOUTHEON (42160), this company of category ETI shows in 2023 a revenue of 12.5 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 - AUVERGNE DISTRIBUTION SAS (SIREN 489038133)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 502 456 € 6 766 306 € 9 937 747 € 11 241 601 € 19 179 656 € 18 169 707 € 16 185 580 € 16 343 265 €
Net income 190 138 € 1 086 € -87 866 € -134 447 € -642 914 € -118 717 € 43 405 € 233 236 €
EBITDA 246 239 € -78 484 € -138 472 € -1 916 395 € 34 635 € 314 799 € 225 259 € 468 488 €
Net margin 1.5% 0.0% -0.9% -1.2% -3.4% -0.7% 0.3% 1.4%

Revenue and income statement

In 2023, AUVERGNE DISTRIBUTION SAS achieves revenue of 12.5 M€. Activity remains stable over the period (CAGR: -3.8%). Vs 2022, growth of +85% (6.8 M€ -> 12.5 M€). After deducting consumption (10.2 M€), gross margin stands at 2.4 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 246 k€, representing 2.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 190 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 502 456 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 350 845 €

EBITDA (2023) ?
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

246 239 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

253 339 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

190 138 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.0%

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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 432%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 9.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

432.386%

Financial autonomy (2023) ?
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

13.236%

Cash flow / Revenue (2023) ?
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

1.246%

Repayment capacity (2023) ?
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

9.713

Asset age ratio (2023) ?
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

14.8%

Solvency indicators evolution
AUVERGNE DISTRIBUTION SAS

Sector positioning

Debt ratio
432.39 2023
2021
2022
2023
Q1: 8.46
Med: 43.39
Q3: 116.56
Average +44 pts over 3 years

In 2023, the debt ratio of AUVERGNE DISTRIBUTION SAS (432.39) 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
13.24% 2023
2021
2022
2023
Q1: 17.32%
Med: 30.45%
Q3: 47.98%
Watch -16 pts over 3 years

In 2023, the financial autonomy of AUVERGNE DISTRIBUTION SAS (13.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
9.71 years 2023
2021
2022
2023
Q1: 0.02 years
Med: 0.9 years
Q3: 3.11 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of AUVERGNE DISTRIBUTION SAS (9.71) 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 141.68. 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 13.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

141.675

Interest coverage (2023) ?
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

13.748

Liquidity indicators evolution
AUVERGNE DISTRIBUTION SAS

Sector positioning

Liquidity ratio
141.68 2023
2021
2022
2023
Q1: 140.2
Med: 186.4
Q3: 290.05
Average

In 2023, the liquidity ratio of AUVERGNE DISTRIBUTION SAS (141.68) 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
13.75x 2023
2021
2022
2023
Q1: 0.29x
Med: 4.44x
Q3: 14.9x
Good +48 pts over 3 years

In 2023, the interest coverage of AUVERGNE DISTRIBUTION SAS (13.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 161 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 246 days of revenue, i.e. 8.5 M€ to permanently finance. Over 2016-2023, WCR increased by +56%, requiring additional financing.

Operating WCR (2023) ?
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

8 548 179 €

Customer credit (2023) ?
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

67 j

Supplier credit (2023) ?
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

55 j

Inventory turnover (2023) ?
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

161 j

WCR in days of revenue (2023) ?
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

246 j

WCR and payment terms evolution
AUVERGNE DISTRIBUTION SAS

Positioning of AUVERGNE DISTRIBUTION SAS in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of AUVERGNE DISTRIBUTION SAS is estimated at 599 181 € (range 369 436€ - 2 204 522€). With an EBITDA of 246 239€, the sector multiple of 0.8x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
56 tx
369k€ 599k€ 2204k€
599 181 € Range: 369 436€ - 2 204 522€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
246 239 € × 0.8x
Estimation 196 206 €
64 981€ - 889 367€
Revenue Multiple 30%
12 502 456 € × 0.13x
Estimation 1 563 322 €
1 100 398€ - 5 443 684€
Net Income Multiple 20%
190 138 € × 0.8x
Estimation 160 411 €
34 131€ - 633 668€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 d'autres véhicules automobiles)

Compare AUVERGNE DISTRIBUTION SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about AUVERGNE DISTRIBUTION SAS

What is the revenue of AUVERGNE DISTRIBUTION SAS ?

The revenue of AUVERGNE DISTRIBUTION SAS in 2023 is 12.5 M€.

Is AUVERGNE DISTRIBUTION SAS profitable?

Yes, AUVERGNE DISTRIBUTION SAS generated a net profit of 190 k€ in 2023.

Where is the headquarters of AUVERGNE DISTRIBUTION SAS ?

The headquarters of AUVERGNE DISTRIBUTION SAS is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of AUVERGNE DISTRIBUTION SAS ?

The tax return of AUVERGNE DISTRIBUTION 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 AUVERGNE DISTRIBUTION SAS operate?

AUVERGNE DISTRIBUTION SAS operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.