BEYET FINANCE AUTOS - B.F.A. : revenue, balance sheet and financial ratios

In 2025, BEYET FINANCE AUTOS - B.F.A. achieves revenue of 181 k€. Revenue is declining over the period 2017-2025 (CAGR: -11.8%). Significant drop of -55% vs 2024. After deducting consumption (0 €), gross margin stands at 181 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 92 k€, representing 50.7% of revenue. Positive scissor effect: EBITDA margin improves by +26.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -152 k€ (-84.1% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 2%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 109.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 15647.57. 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 323.0x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 39 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 42 days of revenue, i.e. 21 k€ to permanently finance. Notable WCR improvement over the period (-98%), freeing up cash.

Based on 276 transactions of similar company sales (all years), the value of BEYET FINANCE AUTOS - B.F.A. is estimated at 842 780 € (range 176 146€ - 1 137 191€). With an EBITDA of 91 673€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (premium 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.