CARROSSERIE MECANIQUE J D : revenue, balance sheet and financial ratios

CARROSSERIE MECANIQUE J D is a French company founded 18 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in MARSEILLE 15EME (13015), this company of category PME shows in 2018 a revenue of 143 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 MECANIQUE J D (SIREN 502301948)
Indicator 2018 2017
Revenue 142 731 € 165 945 €
Net income 961 € 888 €
EBITDA 2 878 € 4 400 €
Net margin 0.7% 0.5%

Revenue and income statement

In 2018, CARROSSERIE MECANIQUE J D achieves revenue of 143 k€. Significant drop of -14% vs 2017. After deducting consumption (42 k€), gross margin stands at 101 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 961 €, i.e. 0.7% 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

142 731 €

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

101 188 €

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

2 878 €

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

1 335 €

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

961 €

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

2.0%

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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 4%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

3.913%

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

2.579%

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

1.081%

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

0.553

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

4.8%

Solvency indicators evolution
CARROSSERIE MECANIQUE J D

Sector positioning

Debt ratio
3.91 2018
2017
2018
Q1: 4.45
Med: 28.78
Q3: 96.29
Excellent

In 2018, the debt ratio of CARROSSERIE MECANIQUE J D (3.91) 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
2.58% 2018
2017
2018
Q1: 16.6%
Med: 39.78%
Q3: 59.71%
Average

In 2018, the financial autonomy of CARROSSERIE MECANIQUE J D (2.6%) 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
0.55 years 2018
2017
2018
Q1: 0.0 years
Med: 0.55 years
Q3: 2.28 years
Good +25 pts over 2 years

In 2018, the repayment capacity of CARROSSERIE MECANIQUE J D (0.55) 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 263.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

263.484

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

0.0

Liquidity indicators evolution
CARROSSERIE MECANIQUE J D

Sector positioning

Liquidity ratio
263.48 2018
2017
2018
Q1: 115.62
Med: 181.05
Q3: 276.4
Good +16 pts over 2 years

In 2018, the liquidity ratio of CARROSSERIE MECANIQUE J D (263.48) 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 2018
2017
2018
Q1: 0.0x
Med: 0.82x
Q3: 4.85x
Average

In 2018, the interest coverage of CARROSSERIE MECANIQUE J D (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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 21 k€ to permanently finance.

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

21 147 €

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

52 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

15 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

11 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

53 j

WCR and payment terms evolution
CARROSSERIE MECANIQUE J D

Positioning of CARROSSERIE MECANIQUE J D in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 159 transactions of similar company sales in 2018, the value of CARROSSERIE MECANIQUE J D is estimated at 21 691 € (range 11 906€ - 33 418€). With an EBITDA of 2 878€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.35x (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
159 transactions
11k€ 21k€ 33k€
21 691 € Range: 11 906€ - 33 418€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 878 € × 4.0x
Estimation 11 565 €
7 258€ - 18 621€
Revenue Multiple 30%
142 731 € × 0.35x
Estimation 49 878 €
26 558€ - 72 303€
Net Income Multiple 20%
961 € × 4.9x
Estimation 4 729 €
1 551€ - 12 086€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 159 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 MECANIQUE J D 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 MECANIQUE J D

What is the revenue of CARROSSERIE MECANIQUE J D ?

The revenue of CARROSSERIE MECANIQUE J D in 2018 is 143 k€.

Is CARROSSERIE MECANIQUE J D profitable?

Yes, CARROSSERIE MECANIQUE J D generated a net profit of 961€ in 2018.

Where is the headquarters of CARROSSERIE MECANIQUE J D ?

The headquarters of CARROSSERIE MECANIQUE J D is located in MARSEILLE 15EME (13015), in the department Bouches-du-Rhone.

Where to find the tax return of CARROSSERIE MECANIQUE J D ?

The tax return of CARROSSERIE MECANIQUE J D 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 MECANIQUE J D operate?

CARROSSERIE MECANIQUE J D 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.