BEAULIEU AUTO SERVICE : revenue, balance sheet and financial ratios

BEAULIEU AUTO SERVICE is a French company founded 55 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in AUCH (32000), this company of category ETI shows in 2024 a revenue of 4.7 M€. 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 - BEAULIEU AUTO SERVICE (SIREN 397120262)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 689 192 € 1 932 281 € 1 788 990 € 1 973 313 € 2 150 441 € N/C N/C 3 188 344 € 3 008 332 €
Net income -159 477 € -245 055 € -347 467 € -24 661 € -861 € 33 876 € -9 534 € -7 879 € -14 429 €
EBITDA 154 777 € -230 220 € -477 352 € -9 332 € 5 503 € N/C N/C -25 420 € -50 431 €
Net margin -3.4% -12.7% -19.4% -1.2% -0.0% N/C N/C -0.2% -0.5%

Revenue and income statement

In 2024, BEAULIEU AUTO SERVICE achieves revenue of 4.7 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 +143% (1.9 M€ -> 4.7 M€). After deducting consumption (4.0 M€), gross margin stands at 723 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 155 k€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +15.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -159 k€ (-3.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 689 192 €

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

722 842 €

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

154 777 €

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

-88 496 €

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

-159 477 €

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

3.3%

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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 423%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% 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

423.101%

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

11.04%

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

1.787%

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

15.067

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

19.1%

Solvency indicators evolution
BEAULIEU AUTO SERVICE

Sector positioning

Debt ratio
423.1 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average +21 pts over 3 years

In 2024, the debt ratio of BEAULIEU AUTO SERVICE (423.10) 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
11.04% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average -23 pts over 3 years

In 2024, the financial autonomy of BEAULIEU AUTO SERVICE (11.0%) 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
15.07 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of BEAULIEU AUTO SERVICE (15.07) 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 247.11. 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 83.2x. 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

247.111

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

83.164

Liquidity indicators evolution
BEAULIEU AUTO SERVICE

Sector positioning

Liquidity ratio
247.11 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Good +15 pts over 3 years

In 2024, the liquidity ratio of BEAULIEU AUTO SERVICE (247.11) 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
83.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Excellent +50 pts over 3 years

In 2024, the interest coverage of BEAULIEU AUTO SERVICE (83.2x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Inventory turnover is 140 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 187 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +114%, 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

2 433 925 €

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

3 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

90 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

140 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

187 j

WCR and payment terms evolution
BEAULIEU AUTO SERVICE

Positioning of BEAULIEU AUTO SERVICE 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 BEAULIEU AUTO SERVICE is estimated at 438 116 € (range 186 892€ - 730 046€). With an EBITDA of 154 777€, 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
186k€ 438k€ 730k€
438 116 € Range: 186 892€ - 730 046€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
154 777 € × 1.6x
Estimation 249 690 €
92 914€ - 371 761€
Revenue Multiple 30%
4 689 192 € × 0.16x
Estimation 752 159 €
343 522€ - 1 327 189€

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 BEAULIEU AUTO SERVICE 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 BEAULIEU AUTO SERVICE

What is the revenue of BEAULIEU AUTO SERVICE ?

The revenue of BEAULIEU AUTO SERVICE in 2024 is 4.7 M€.

Is BEAULIEU AUTO SERVICE profitable?

BEAULIEU AUTO SERVICE recorded a net loss in 2024.

Where is the headquarters of BEAULIEU AUTO SERVICE ?

The headquarters of BEAULIEU AUTO SERVICE is located in AUCH (32000), in the department Gers.

Where to find the tax return of BEAULIEU AUTO SERVICE ?

The tax return of BEAULIEU AUTO SERVICE 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 BEAULIEU AUTO SERVICE operate?

BEAULIEU AUTO SERVICE 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.