CARROSSERIE DU PLAN : revenue, balance sheet and financial ratios

CARROSSERIE DU PLAN is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in AUBENAS LES ALPES (04110), this company of category PME shows in 2020 a revenue of 132 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 DU PLAN (SIREN 495099541)
Indicator 2020 2019 2017 2016
Revenue 131 595 € 171 118 € 139 675 € 111 296 €
Net income 32 881 € 39 144 € 35 161 € 28 017 €
EBITDA 34 143 € 41 340 € 35 194 € 31 050 €
Net margin 25.0% 22.9% 25.2% 25.2%

Revenue and income statement

In 2020, CARROSSERIE DU PLAN achieves revenue of 132 k€. Revenue is growing positively over 4 years (CAGR: +4.3%). Significant drop of -23% vs 2019. After deducting consumption (35 k€), gross margin stands at 97 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 25.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 25.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

131 595 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

96 889 €

EBITDA (2020) ?
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

34 143 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 169 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 881 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.4%

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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 390%. 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 74%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.5% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

389.749%

Financial autonomy (2020) ?
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

73.782%

Cash flow / Revenue (2020) ?
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

26.484%

Repayment capacity (2020) ?
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

0.065

Asset age ratio (2020) ?
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

27.0%

Solvency indicators evolution
CARROSSERIE DU PLAN

Sector positioning

Debt ratio
389.75 2020
2017
2019
2020
Q1: 6.24
Med: 41.16
Q3: 127.19
Average

In 2020, the debt ratio of CARROSSERIE DU PLAN (389.75) 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
73.78% 2020
2017
2019
2020
Q1: 17.5%
Med: 39.23%
Q3: 59.04%
Excellent

In 2020, the financial autonomy of CARROSSERIE DU PLAN (73.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.07 years 2020
2017
2019
2020
Q1: 0.0 years
Med: 0.47 years
Q3: 3.32 years
Good

In 2020, the repayment capacity of CARROSSERIE DU PLAN (0.07) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 118.07. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

118.069

Interest coverage (2020) ?
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

0.679

Liquidity indicators evolution
CARROSSERIE DU PLAN

Sector positioning

Liquidity ratio
118.07 2020
2017
2019
2020
Q1: 139.56
Med: 214.86
Q3: 320.34
Watch -11 pts over 3 years

In 2020, the liquidity ratio of CARROSSERIE DU PLAN (118.07) 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
0.68x 2020
2017
2019
2020
Q1: 0.0x
Med: 0.22x
Q3: 3.12x
Good +8 pts over 3 years

In 2020, the interest coverage of CARROSSERIE DU PLAN (0.7x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-579 days): operations structurally generate cash. Notable WCR improvement over the period (-182%), freeing up cash.

Operating WCR (2020) ?
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

-211 557 €

Customer credit (2020) ?
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

21 j

Supplier credit (2020) ?
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

16 j

Inventory turnover (2020) ?
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

20 j

WCR in days of revenue (2020) ?
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

-579 j

WCR and payment terms evolution
CARROSSERIE DU PLAN

Positioning of CARROSSERIE DU PLAN in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 104 transactions of similar company sales in 2020, the value of CARROSSERIE DU PLAN is estimated at 92 194 € (range 37 714€ - 185 781€). With an EBITDA of 34 143€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.26x (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 2020
104 transactions
37k€ 92k€ 185k€
92 194 € Range: 37 714€ - 185 781€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 143 € × 3.4x
Estimation 114 935 €
44 795€ - 214 346€
Revenue Multiple 30%
131 595 € × 0.26x
Estimation 33 711 €
17 899€ - 50 089€
Net Income Multiple 20%
32 881 € × 3.7x
Estimation 123 068 €
49 734€ - 317 909€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 104 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 DU PLAN 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 DU PLAN

What is the revenue of CARROSSERIE DU PLAN ?

The revenue of CARROSSERIE DU PLAN in 2020 is 132 k€.

Is CARROSSERIE DU PLAN profitable?

Yes, CARROSSERIE DU PLAN generated a net profit of 33 k€ in 2020.

Where is the headquarters of CARROSSERIE DU PLAN ?

The headquarters of CARROSSERIE DU PLAN is located in AUBENAS LES ALPES (04110), in the department Alpes-de-Haute-Provence.

Where to find the tax return of CARROSSERIE DU PLAN ?

The tax return of CARROSSERIE DU PLAN 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 DU PLAN operate?

CARROSSERIE DU PLAN 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.