CABINEET EXPERTISE CONSEILS TECHNIQUE AUTOMOBILE (E.C.T.A) : revenue, balance sheet and financial ratios

In 2025, CABINEET EXPERTISE CONSEILS TECHNIQUE AUTOMOBILE (E.C.T.A) achieves revenue of 208 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.4%. Significant drop of -14% vs 2024. After deducting consumption (0 €), gross margin stands at 208 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 12 k€, representing 5.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 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 5 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 231.46. 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 18.2x. 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: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 73 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 92 days of revenue, i.e. 53 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

Based on 209 transactions of similar company sales (all years), the value of CABINEET EXPERTISE CONSEILS TECHNIQUE AUTOMOBILE (E.C.T.A) is estimated at 62 810 € (range 19 410€ - 155 701€). With an EBITDA of 12 042€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.87x (in line with sector norms). 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.