BUSINESS ACCESSORY TRUCK : revenue, balance sheet and financial ratios

BUSINESS ACCESSORY TRUCK is a French company founded 23 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in SAINT-GENIES-DES-MOURGUES (34160), this company of category PME shows in 2024 a revenue of 2.8 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 - BUSINESS ACCESSORY TRUCK (SIREN 444877922)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 2 827 712 € 2 886 345 € N/C N/C 1 902 508 € 1 666 956 € 2 237 137 €
Net income 226 336 € 192 882 € 182 957 € 131 193 € 138 144 € 158 082 € 170 049 €
EBITDA 362 939 € 370 778 € N/C N/C 264 745 € 288 131 € 340 200 €
Net margin 8.0% 6.7% N/C N/C 7.3% 9.5% 7.6%

Revenue and income statement

In 2024, BUSINESS ACCESSORY TRUCK achieves revenue of 2.8 M€. Revenue is growing positively over 7 years (CAGR: +3.4%). Slight decline of -2% vs 2023. After deducting consumption (1.8 M€), gross margin stands at 1.0 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 363 k€, representing 12.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 226 k€, i.e. 8.0% of revenue. This profit can be retained or distributed to shareholders.

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

2 827 712 €

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

1 031 063 €

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

362 939 €

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

308 443 €

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

226 336 €

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

12.8%

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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 27%. 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 55%. 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 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

26.712%

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

55.41%

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

9.093%

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

0.885

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

31.5%

Solvency indicators evolution
BUSINESS ACCESSORY TRUCK

Sector positioning

Debt ratio
26.71 2024
2021
2023
2024
Q1: 0.96
Med: 14.89
Q3: 53.7
Average +33 pts over 3 years

In 2024, the debt ratio of BUSINESS ACCESSORY TRUCK (26.71) 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
55.41% 2024
2021
2023
2024
Q1: 15.43%
Med: 39.97%
Q3: 59.96%
Good -6 pts over 3 years

In 2024, the financial autonomy of BUSINESS ACCESSORY TRUCK (55.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.89 years 2024
2023
2024
Q1: 0.0 years
Med: 0.17 years
Q3: 1.47 years
Average +38 pts over 2 years

In 2024, the repayment capacity of BUSINESS ACCESSORY TRUCK (0.89) 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 325.35. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

325.351

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

0.417

Liquidity indicators evolution
BUSINESS ACCESSORY TRUCK

Sector positioning

Liquidity ratio
325.35 2024
2021
2023
2024
Q1: 134.64
Med: 206.05
Q3: 313.86
Excellent

In 2024, the liquidity ratio of BUSINESS ACCESSORY TRUCK (325.35) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.42x 2024
2023
2024
Q1: 0.0x
Med: 0.58x
Q3: 4.21x
Average +8 pts over 2 years

In 2024, the interest coverage of BUSINESS ACCESSORY TRUCK (0.4x) 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 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 130 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2017-2024, WCR increased by +138%, 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

1 021 709 €

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

56 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

51 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

68 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

130 j

WCR and payment terms evolution
BUSINESS ACCESSORY TRUCK

Positioning of BUSINESS ACCESSORY TRUCK in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 225 440€ to 583 930€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
225k€ 342k€ 583k€
342 002 € Range: 225 440€ - 583 930€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 détail d'équipements automobiles)

Compare BUSINESS ACCESSORY TRUCK with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about BUSINESS ACCESSORY TRUCK

What is the revenue of BUSINESS ACCESSORY TRUCK ?

The revenue of BUSINESS ACCESSORY TRUCK in 2024 is 2.8 M€.

Is BUSINESS ACCESSORY TRUCK profitable?

Yes, BUSINESS ACCESSORY TRUCK generated a net profit of 226 k€ in 2024.

Where is the headquarters of BUSINESS ACCESSORY TRUCK ?

The headquarters of BUSINESS ACCESSORY TRUCK is located in SAINT-GENIES-DES-MOURGUES (34160), in the department Herault.

Where to find the tax return of BUSINESS ACCESSORY TRUCK ?

The tax return of BUSINESS ACCESSORY TRUCK 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 BUSINESS ACCESSORY TRUCK operate?

BUSINESS ACCESSORY TRUCK operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.