BOURG ACHARD AUTOMOBILES : revenue, balance sheet and financial ratios

BOURG ACHARD AUTOMOBILES is a French company founded 61 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in BOURG-ACHARD (27310), this company of category PME shows in 2022 a revenue of 360 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOURG ACHARD AUTOMOBILES (SIREN 386580054)
Indicator 2022 2021 2020 2017
Revenue 359 980 € N/C N/C 645 142 €
Net income -6 872 € -39 462 € -35 355 € 6 274 €
EBITDA -9 243 € N/C N/C 12 612 €
Net margin -1.9% N/C N/C 1.0%

Revenue and income statement

In 2022, BOURG ACHARD AUTOMOBILES achieves revenue of 360 k€. Revenue is declining over the period 2017-2022 (CAGR: -11.0%). After deducting consumption (174 k€), gross margin stands at 186 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -2.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7 k€ (-1.9% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

359 980 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

186 287 €

EBITDA (2022) ?
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

-9 243 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 723 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-6 872 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.6%

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.464%

Financial autonomy (2022) ?
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

28.175%

Cash flow / Revenue (2022) ?
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

-1.349%

Repayment capacity (2022) ?
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

-14.147

Asset age ratio (2022) ?
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

11.8%

Solvency indicators evolution
BOURG ACHARD AUTOMOBILES

Sector positioning

Debt ratio
96.46 2022
2020
2021
2022
Q1: 5.78
Med: 34.8
Q3: 103.75
Average +7 pts over 3 years

In 2022, the debt ratio of BOURG ACHARD AUTOMOBILES (96.46) 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
28.18% 2022
2020
2021
2022
Q1: 19.45%
Med: 40.48%
Q3: 59.7%
Average -7 pts over 3 years

In 2022, the financial autonomy of BOURG ACHARD AUTOMOBILES (28.2%) 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
-14.15 years 2022
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Excellent

In 2022, the repayment capacity of BOURG ACHARD AUTOMOBILES (-14.15) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

180.768

Interest coverage (2022) ?
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

-4.89

Liquidity indicators evolution
BOURG ACHARD AUTOMOBILES

Sector positioning

Liquidity ratio
180.77 2022
2020
2021
2022
Q1: 136.89
Med: 204.21
Q3: 300.21
Average -13 pts over 3 years

In 2022, the liquidity ratio of BOURG ACHARD AUTOMOBILES (180.77) 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
-4.89x 2022
2022
Q1: 0.0x
Med: 0.82x
Q3: 3.72x
Average

In 2022, the interest coverage of BOURG ACHARD AUTOMOBILES (-4.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 133 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 122 days of revenue, i.e. 122 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

Operating WCR (2022) ?
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

121 605 €

Customer credit (2022) ?
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

56 j

Supplier credit (2022) ?
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

51 j

Inventory turnover (2022) ?
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

133 j

WCR in days of revenue (2022) ?
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

122 j

WCR and payment terms evolution
BOURG ACHARD AUTOMOBILES

Positioning of BOURG ACHARD AUTOMOBILES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 130 transactions of similar company sales in 2022, the value of BOURG ACHARD AUTOMOBILES is estimated at 110 872 € (range 61 671€ - 222 265€). The price/revenue ratio is 0.31x (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 2022
130 transactions
61k€ 110k€ 222k€
110 872 € Range: 61 671€ - 222 265€
NAF 5 année 2022

Valuation method used

Revenue Multiple
359 980 € × 0.31x = 110 873 €
Range: 61 671€ - 222 265€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 130 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 BOURG ACHARD AUTOMOBILES with other companies in the same sector:

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

Frequently asked questions about BOURG ACHARD AUTOMOBILES

What is the revenue of BOURG ACHARD AUTOMOBILES ?

The revenue of BOURG ACHARD AUTOMOBILES in 2022 is 360 k€.

Is BOURG ACHARD AUTOMOBILES profitable?

BOURG ACHARD AUTOMOBILES recorded a net loss in 2022.

Where is the headquarters of BOURG ACHARD AUTOMOBILES ?

The headquarters of BOURG ACHARD AUTOMOBILES is located in BOURG-ACHARD (27310), in the department Eure.

Where to find the tax return of BOURG ACHARD AUTOMOBILES ?

The tax return of BOURG ACHARD AUTOMOBILES 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 BOURG ACHARD AUTOMOBILES operate?

BOURG ACHARD AUTOMOBILES 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.