AVENUE GROUPE 90 : revenue, balance sheet and financial ratios

AVENUE GROUPE 90 is a French company founded 11 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in GRANDVILLARS (90600), this company of category PME shows in 2019 a revenue of 258 k€. 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 - AVENUE GROUPE 90 (SIREN 802645101)
Indicator 2019 2018
Revenue 257 767 € 129 762 €
Net income 11 958 € 83 €
EBITDA 15 728 € 1 680 €
Net margin 4.6% 0.1%

Revenue and income statement

In 2019, AVENUE GROUPE 90 achieves revenue of 258 k€. Vs 2018, growth of +99% (130 k€ -> 258 k€). After deducting consumption (105 k€), gross margin stands at 153 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 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 12 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

257 767 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

152 843 €

EBITDA (2019) ?
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

15 728 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 698 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 958 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 145%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

144.751%

Financial autonomy (2019) ?
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

22.197%

Cash flow / Revenue (2019) ?
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

5.419%

Repayment capacity (2019) ?
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

2.345

Asset age ratio (2019) ?
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

57.6%

Solvency indicators evolution
AVENUE GROUPE 90

Sector positioning

Debt ratio
144.75 2019
2018
2019
Q1: 3.78
Med: 26.76
Q3: 91.27
Average

In 2019, the debt ratio of AVENUE GROUPE 90 (144.75) 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
22.2% 2019
2018
2019
Q1: 17.55%
Med: 41.24%
Q3: 61.01%
Average

In 2019, the financial autonomy of AVENUE GROUPE 90 (22.2%) 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
2.35 years 2019
2018
2019
Q1: 0.0 years
Med: 0.44 years
Q3: 2.29 years
Average

In 2019, the repayment capacity of AVENUE GROUPE 90 (2.35) 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 192.91. 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 4.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

192.907

Interest coverage (2019) ?
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

4.031

Liquidity indicators evolution
AVENUE GROUPE 90

Sector positioning

Liquidity ratio
192.91 2019
2018
2019
Q1: 120.67
Med: 184.72
Q3: 284.63
Good +14 pts over 2 years

In 2019, the liquidity ratio of AVENUE GROUPE 90 (192.91) 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
4.03x 2019
2018
2019
Q1: 0.0x
Med: 0.58x
Q3: 3.96x
Excellent +50 pts over 2 years

In 2019, the interest coverage of AVENUE GROUPE 90 (4.0x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 75 days of revenue, i.e. 54 k€ to permanently finance.

Operating WCR (2019) ?
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

53 536 €

Customer credit (2019) ?
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

22 j

Supplier credit (2019) ?
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

32 j

Inventory turnover (2019) ?
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

88 j

WCR in days of revenue (2019) ?
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

75 j

WCR and payment terms evolution
AVENUE GROUPE 90

Positioning of AVENUE GROUPE 90 in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 156 transactions of similar company sales in 2019, the value of AVENUE GROUPE 90 is estimated at 75 288 € (range 28 973€ - 156 075€). With an EBITDA of 15 728€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.36x (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 2019
156 transactions
28k€ 75k€ 156k€
75 288 € Range: 28 973€ - 156 075€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
15 728 € × 4.5x
Estimation 70 568 €
23 749€ - 167 284€
Revenue Multiple 30%
257 767 € × 0.36x
Estimation 92 711 €
45 530€ - 158 918€
Net Income Multiple 20%
11 958 € × 5.1x
Estimation 60 957 €
17 203€ - 123 791€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 156 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 (Entretien et réparation de véhicules automobiles légers)

Compare AVENUE GROUPE 90 with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about AVENUE GROUPE 90

What is the revenue of AVENUE GROUPE 90 ?

The revenue of AVENUE GROUPE 90 in 2019 is 258 k€.

Is AVENUE GROUPE 90 profitable?

Yes, AVENUE GROUPE 90 generated a net profit of 12 k€ in 2019.

Where is the headquarters of AVENUE GROUPE 90 ?

The headquarters of AVENUE GROUPE 90 is located in GRANDVILLARS (90600), in the department Territoire de Belfort.

Where to find the tax return of AVENUE GROUPE 90 ?

The tax return of AVENUE GROUPE 90 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 AVENUE GROUPE 90 operate?

AVENUE GROUPE 90 operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.