CAPRICORN AUTOMOTIVE : revenue, balance sheet and financial ratios

CAPRICORN AUTOMOTIVE is a French company founded 69 years ago, specialized in the sector Fabrication d'engrenages et d'organes mécaniques de transmission. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 3.9 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 - CAPRICORN AUTOMOTIVE (SIREN 574500302)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 914 266 € 3 303 728 € 2 618 363 € 2 646 763 € 2 494 398 € 2 068 229 € 4 410 880 € 7 591 542 € 7 727 289 €
Net income 131 338 € 43 721 € -292 935 € -609 153 € -389 724 € -1 768 560 € -665 473 € 1 618 502 € 1 475 389 €
EBITDA 313 244 € -22 616 € -202 187 € -404 483 € 11 998 € -1 110 586 € -362 431 € 1 986 825 € 2 012 246 €
Net margin 3.4% 1.3% -11.2% -23.0% -15.6% -85.5% -15.1% 21.3% 19.1%

Revenue and income statement

In 2024, CAPRICORN AUTOMOTIVE achieves revenue of 3.9 M€. Revenue is declining over the period 2016-2024 (CAGR: -8.2%). Vs 2023, growth of +18% (3.3 M€ -> 3.9 M€). After deducting consumption (390 k€), gross margin stands at 3.5 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 313 k€, representing 8.0% of revenue. Positive scissor effect: EBITDA margin improves by +8.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 131 k€, i.e. 3.4% 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

3 914 266 €

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

3 523 766 €

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

313 244 €

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

129 957 €

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

131 338 €

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

8.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.2% 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

66.015%

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

25.446%

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

7.235%

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

1.521

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

4.5%

Solvency indicators evolution
CAPRICORN AUTOMOTIVE

Sector positioning

Debt ratio
66.02 2024
2022
2023
2024
Q1: 1.4
Med: 21.07
Q3: 59.92
Watch

In 2024, the debt ratio of CAPRICORN AUTOMOTIVE (66.02) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
25.45% 2024
2022
2023
2024
Q1: 36.15%
Med: 49.61%
Q3: 68.74%
Watch -6 pts over 3 years

In 2024, the financial autonomy of CAPRICORN AUTOMOTIVE (25.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.52 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.41 years
Q3: 2.62 years
Average +38 pts over 3 years

In 2024, the repayment capacity of CAPRICORN AUTOMOTIVE (1.52) 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 142.44. 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 14.8x. 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

142.44

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

14.797

Liquidity indicators evolution
CAPRICORN AUTOMOTIVE

Sector positioning

Liquidity ratio
142.44 2024
2022
2023
2024
Q1: 197.01
Med: 238.07
Q3: 381.79
Watch

In 2024, the liquidity ratio of CAPRICORN AUTOMOTIVE (142.44) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
14.8x 2024
2022
2023
2024
Q1: 0.18x
Med: 1.57x
Q3: 15.98x
Good +51 pts over 3 years

In 2024, the interest coverage of CAPRICORN AUTOMOTIVE (14.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. Excellent situation: suppliers finance 144 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 147 days of revenue, i.e. 1.6 M€ to permanently finance. Notable WCR improvement over the period (-50%), freeing up cash.

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

1 599 721 €

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

47 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

191 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

60 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

147 j

WCR and payment terms evolution
CAPRICORN AUTOMOTIVE

Positioning of CAPRICORN AUTOMOTIVE in its sector

Comparison with sector Fabrication d'engrenages et d'organes mécaniques de transmission

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 220 667€ to 907 809€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
220k€ 480k€ 907k€
480 259 € Range: 220 667€ - 907 809€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication d'engrenages et d'organes mécaniques de transmission)

Compare CAPRICORN AUTOMOTIVE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'engrenages et d'organes mécaniques de transmission

Frequently asked questions about CAPRICORN AUTOMOTIVE

What is the revenue of CAPRICORN AUTOMOTIVE ?

The revenue of CAPRICORN AUTOMOTIVE in 2024 is 3.9 M€.

Is CAPRICORN AUTOMOTIVE profitable?

Yes, CAPRICORN AUTOMOTIVE generated a net profit of 131 k€ in 2024.

Where is the headquarters of CAPRICORN AUTOMOTIVE ?

The headquarters of CAPRICORN AUTOMOTIVE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of CAPRICORN AUTOMOTIVE ?

The tax return of CAPRICORN AUTOMOTIVE 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 CAPRICORN AUTOMOTIVE operate?

CAPRICORN AUTOMOTIVE operates in the sector Fabrication d'engrenages et d'organes mécaniques de transmission (NAF code 28.15Z). See the 'Sector positioning' section above to compare the company with its competitors.