CARROSSERIE DE L'EST : revenue, balance sheet and financial ratios

CARROSSERIE DE L'EST is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LEMBERG (57620), this company of category PME shows in 2021 a revenue of 626 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 - CARROSSERIE DE L'EST (SIREN 492362678)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 626 150 € 527 153 € 601 410 € 513 033 € 485 228 € 517 395 €
Net income 4 536 € 30 492 € 38 849 € 11 892 € 36 975 € 18 187 €
EBITDA 18 527 € 42 894 € 54 312 € 17 799 € 51 597 € 32 903 €
Net margin 0.7% 5.8% 6.5% 2.3% 7.6% 3.5%

Revenue and income statement

In 2021, CARROSSERIE DE L'EST achieves revenue of 626 k€. Revenue is growing positively over 6 years (CAGR: +3.9%). Vs 2020, growth of +19% (527 k€ -> 626 k€). After deducting consumption (276 k€), gross margin stands at 350 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -57%, reducing margin by 5.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

626 150 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

350 079 €

EBITDA (2021) ?
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

18 527 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 727 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 536 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.9%

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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 230%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

229.671%

Financial autonomy (2021) ?
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

28.73%

Cash flow / Revenue (2021) ?
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

2.119%

Repayment capacity (2021) ?
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

3.95

Asset age ratio (2021) ?
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

10.8%

Solvency indicators evolution
CARROSSERIE DE L'EST

Sector positioning

Debt ratio
229.67 2021
2019
2020
2021
Q1: 5.61
Med: 38.49
Q3: 119.45
Average +38 pts over 3 years

In 2021, the debt ratio of CARROSSERIE DE L'EST (229.67) 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
28.73% 2021
2019
2020
2021
Q1: 18.39%
Med: 39.81%
Q3: 59.58%
Average +12 pts over 3 years

In 2021, the financial autonomy of CARROSSERIE DE L'EST (28.7%) 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
3.95 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.65 years
Q3: 3.28 years
Average +38 pts over 3 years

In 2021, the repayment capacity of CARROSSERIE DE L'EST (3.95) 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 149.08. 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 2.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

149.078

Interest coverage (2021) ?
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

2.871

Liquidity indicators evolution
CARROSSERIE DE L'EST

Sector positioning

Liquidity ratio
149.08 2021
2019
2020
2021
Q1: 138.02
Med: 211.9
Q3: 312.79
Average -14 pts over 3 years

In 2021, the liquidity ratio of CARROSSERIE DE L'EST (149.08) 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
2.87x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.37x
Q3: 3.12x
Good +33 pts over 3 years

In 2021, the interest coverage of CARROSSERIE DE L'EST (2.9x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-7 days): operations structurally generate cash. Notable WCR improvement over the period (-193%), freeing up cash.

Operating WCR (2021) ?
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

-12 993 €

Customer credit (2021) ?
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

27 j

Supplier credit (2021) ?
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

30 j

Inventory turnover (2021) ?
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

19 j

WCR in days of revenue (2021) ?
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

-7 j

WCR and payment terms evolution
CARROSSERIE DE L'EST

Positioning of CARROSSERIE DE L'EST in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 135 transactions of similar company sales in 2021, the value of CARROSSERIE DE L'EST is estimated at 115 657 € (range 52 730€ - 223 738€). With an EBITDA of 18 527€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.40x (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 2021
135 transactions
52k€ 115k€ 223k€
115 657 € Range: 52 730€ - 223 738€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 527 € × 3.8x
Estimation 70 586 €
25 957€ - 127 775€
Revenue Multiple 30%
626 150 € × 0.40x
Estimation 253 215 €
125 844€ - 504 473€
Net Income Multiple 20%
4 536 € × 4.9x
Estimation 22 000 €
9 994€ - 42 543€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 CARROSSERIE DE L'EST with other companies in the same sector:

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

Frequently asked questions about CARROSSERIE DE L'EST

What is the revenue of CARROSSERIE DE L'EST ?

The revenue of CARROSSERIE DE L'EST in 2021 is 626 k€.

Is CARROSSERIE DE L'EST profitable?

Yes, CARROSSERIE DE L'EST generated a net profit of 5 k€ in 2021.

Where is the headquarters of CARROSSERIE DE L'EST ?

The headquarters of CARROSSERIE DE L'EST is located in LEMBERG (57620), in the department Moselle.

Where to find the tax return of CARROSSERIE DE L'EST ?

The tax return of CARROSSERIE DE L'EST 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 CARROSSERIE DE L'EST operate?

CARROSSERIE DE L'EST 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.