CARROSSERIE DES 4 CHEMINS : revenue, balance sheet and financial ratios

CARROSSERIE DES 4 CHEMINS is a French company founded 26 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MERY-SUR-OISE (95540), this company of category PME shows in 2021 a revenue of 411 k€. 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 - CARROSSERIE DES 4 CHEMINS (SIREN 424192052)
Indicator 2021 2020 2018 2017 2016
Revenue 411 379 € 353 126 € 361 833 € 439 733 € 449 030 €
Net income 34 896 € 42 148 € -14 846 € 10 781 € 25 354 €
EBITDA 34 577 € 47 687 € -1 718 € 12 440 € 26 109 €
Net margin 8.5% 11.9% -4.1% 2.5% 5.6%

Revenue and income statement

In 2021, CARROSSERIE DES 4 CHEMINS achieves revenue of 411 k€. Activity remains stable over the period (CAGR: -1.7%). Vs 2020, growth of +16% (353 k€ -> 411 k€). After deducting consumption (174 k€), gross margin stands at 237 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 8.4% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -27%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 8.5% 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

411 379 €

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

237 106 €

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

34 577 €

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

35 116 €

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

34 896 €

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

8.4%

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

88.389%

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

37.585%

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

7.643%

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

2.397

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

10.0%

Solvency indicators evolution
CARROSSERIE DES 4 CHEMINS

Sector positioning

Debt ratio
88.39 2021
2018
2020
2021
Q1: 7.67
Med: 58.52
Q3: 167.61
Average +32 pts over 3 years

In 2021, the debt ratio of CARROSSERIE DES 4 CHEMINS (88.39) 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
37.59% 2021
2018
2020
2021
Q1: 14.59%
Med: 31.04%
Q3: 53.2%
Good +32 pts over 3 years

In 2021, the financial autonomy of CARROSSERIE DES 4 CHEMINS (37.6%) 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
2.4 years 2021
2018
2020
2021
Q1: 0.0 years
Med: 0.67 years
Q3: 4.71 years
Average +36 pts over 3 years

In 2021, the repayment capacity of CARROSSERIE DES 4 CHEMINS (2.40) 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 330.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

330.787

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

0.0

Liquidity indicators evolution
CARROSSERIE DES 4 CHEMINS

Sector positioning

Liquidity ratio
330.79 2021
2018
2020
2021
Q1: 142.22
Med: 211.9
Q3: 378.24
Good

In 2021, the liquidity ratio of CARROSSERIE DES 4 CHEMINS (330.79) 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
0.0x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.82x
Q3: 7.22x
Average

In 2021, the interest coverage of CARROSSERIE DES 4 CHEMINS (0.0x) 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: 161 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 132 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 133 days of revenue, i.e. 152 k€ to permanently finance. Over 2016-2021, WCR increased by +29%, requiring additional financing.

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

152 441 €

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

161 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

29 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

0 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

133 j

WCR and payment terms evolution
CARROSSERIE DES 4 CHEMINS

Positioning of CARROSSERIE DES 4 CHEMINS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 128 transactions of similar company sales in 2021, the value of CARROSSERIE DES 4 CHEMINS is estimated at 68 263 € (range 30 536€ - 213 811€). With an EBITDA of 34 577€, the sector multiple of 1.8x 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 2021
128 transactions
30k€ 68k€ 213k€
68 263 € Range: 30 536€ - 213 811€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 577 € × 1.8x
Estimation 63 663 €
28 480€ - 291 082€
Revenue Multiple 30%
411 379 € × 0.16x
Estimation 64 146 €
33 568€ - 110 328€
Net Income Multiple 20%
34 896 € × 2.5x
Estimation 85 942 €
31 132€ - 175 860€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 CARROSSERIE DES 4 CHEMINS 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 CARROSSERIE DES 4 CHEMINS

What is the revenue of CARROSSERIE DES 4 CHEMINS ?

The revenue of CARROSSERIE DES 4 CHEMINS in 2021 is 411 k€.

Is CARROSSERIE DES 4 CHEMINS profitable?

Yes, CARROSSERIE DES 4 CHEMINS generated a net profit of 35 k€ in 2021.

Where is the headquarters of CARROSSERIE DES 4 CHEMINS ?

The headquarters of CARROSSERIE DES 4 CHEMINS is located in MERY-SUR-OISE (95540), in the department Val-d'Oise.

Where to find the tax return of CARROSSERIE DES 4 CHEMINS ?

The tax return of CARROSSERIE DES 4 CHEMINS 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 DES 4 CHEMINS operate?

CARROSSERIE DES 4 CHEMINS 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.