C.A.R BY BEST AUTOS : revenue, balance sheet and financial ratios

C.A.R BY BEST AUTOS is a French company founded 10 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LA ROCHE-SUR-FORON (74800), this company of category PME shows in 2018 a revenue of 238 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - C.A.R BY BEST AUTOS (SIREN 812761633)
Indicator 2018 2017 2016
Revenue 237 624 € 263 181 € 291 798 €
Net income 21 871 € 18 777 € 16 133 €
EBITDA 32 118 € 24 375 € 18 634 €
Net margin 9.2% 7.1% 5.5%

Revenue and income statement

In 2018, C.A.R BY BEST AUTOS achieves revenue of 238 k€. Revenue is declining over the period 2016-2018 (CAGR: -9.8%). Slight decline of -10% vs 2017. After deducting consumption (95 k€), gross margin stands at 143 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 13.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 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 22 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

237 624 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

142 950 €

EBITDA (2018) ?
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

32 118 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 432 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 871 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.5%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

0.0%

Cash flow / Revenue (2018) ?
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

11.179%

Repayment capacity (2018) ?
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

0.0

Asset age ratio (2018) ?
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

70.8%

Solvency indicators evolution
C.A.R BY BEST AUTOS

Sector positioning

Debt ratio
0.0 2018
2016
2017
2018
Q1: 6.3
Med: 48.52
Q3: 154.54
Excellent -22 pts over 3 years

In 2018, the debt ratio of C.A.R BY BEST AUTOS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2018
2016
2017
2018
Q1: 12.89%
Med: 28.82%
Q3: 54.63%
Average

In 2018, the financial autonomy of C.A.R BY BEST AUTOS (0.0%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.57 years
Q3: 4.05 years
Excellent

In 2018, the repayment capacity of C.A.R BY BEST AUTOS (0.00) 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 178.56. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

178.557

Interest coverage (2018) ?
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

3.836

Liquidity indicators evolution
C.A.R BY BEST AUTOS

Sector positioning

Liquidity ratio
178.56 2018
2016
2017
2018
Q1: 127.99
Med: 177.89
Q3: 320.27
Good +25 pts over 3 years

In 2018, the liquidity ratio of C.A.R BY BEST AUTOS (178.56) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.84x 2018
2016
2017
2018
Q1: 0.0x
Med: 1.06x
Q3: 9.39x
Good +33 pts over 3 years

In 2018, the interest coverage of C.A.R BY BEST AUTOS (3.8x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 33 k€ to permanently finance. Over 2016-2018, WCR increased by +706%, requiring additional financing.

Operating WCR (2018) ?
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

33 372 €

Customer credit (2018) ?
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

25 j

Supplier credit (2018) ?
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

20 j

Inventory turnover (2018) ?
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

71 j

WCR in days of revenue (2018) ?
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

51 j

WCR and payment terms evolution
C.A.R BY BEST AUTOS

Positioning of C.A.R BY BEST AUTOS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 120 transactions of similar company sales in 2018, the value of C.A.R BY BEST AUTOS is estimated at 45 725 € (range 14 628€ - 114 274€). With an EBITDA of 32 118€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2018
120 transactions
14k€ 45k€ 114k€
45 725 € Range: 14 628€ - 114 274€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 118 € × 1.6x
Estimation 50 559 €
9 535€ - 126 603€
Revenue Multiple 30%
237 624 € × 0.16x
Estimation 36 989 €
22 597€ - 80 419€
Net Income Multiple 20%
21 871 € × 2.1x
Estimation 46 746 €
15 412€ - 134 237€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 voitures et de véhicules automobiles légers)

Compare C.A.R BY BEST AUTOS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about C.A.R BY BEST AUTOS

What is the revenue of C.A.R BY BEST AUTOS ?

The revenue of C.A.R BY BEST AUTOS in 2018 is 238 k€.

Is C.A.R BY BEST AUTOS profitable?

Yes, C.A.R BY BEST AUTOS generated a net profit of 22 k€ in 2018.

Where is the headquarters of C.A.R BY BEST AUTOS ?

The headquarters of C.A.R BY BEST AUTOS is located in LA ROCHE-SUR-FORON (74800), in the department Haute-Savoie.

Where to find the tax return of C.A.R BY BEST AUTOS ?

The tax return of C.A.R BY BEST AUTOS 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 C.A.R BY BEST AUTOS operate?

C.A.R BY BEST AUTOS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.