CARROSSERIE MECANIQUE VEHICULES D'OCCAS : revenue, balance sheet and financial ratios

CARROSSERIE MECANIQUE VEHICULES D'OCCAS is a French company founded 24 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ARCUEIL (94110), this company of category PME shows in 2023 a revenue of 219 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 VEHICULES D'OCCAS (SIREN 441040268)
Indicator 2023 2022 2020 2019 2018 2017
Revenue 218 991 € 133 687 € 133 461 € 133 774 € 150 882 € 171 076 €
Net income 4 183 € -8 933 € 496 € 202 € -13 413 € 5 265 €
EBITDA 3 941 € -7 422 € -5 298 € 1 745 € -20 657 € 8 491 €
Net margin 1.9% -6.7% 0.4% 0.2% -8.9% 3.1%

Revenue and income statement

In 2023, CARROSSERIE MECANIQUE VEHICULES D'OCCAS achieves revenue of 219 k€. Revenue is growing positively over 6 years (CAGR: +4.2%). Vs 2022, growth of +64% (134 k€ -> 219 k€). After deducting consumption (85 k€), gross margin stands at 134 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

218 991 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

133 964 €

EBITDA (2023) ?
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

3 941 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 183 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 183 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.8%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.57%

Financial autonomy (2023) ?
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

31.893%

Cash flow / Revenue (2023) ?
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

2.569%

Repayment capacity (2023) ?
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

2.725

Solvency indicators evolution
CARROSSERIE MECANIQUE VEHICULES D'OCCAS

Sector positioning

Debt ratio
59.57 2023
2020
2022
2023
Q1: 5.31
Med: 46.55
Q3: 142.32
Average

In 2023, the debt ratio of CARROSSERIE MECANIQUE VEH... (59.57) 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
31.89% 2023
2020
2022
2023
Q1: 10.96%
Med: 26.91%
Q3: 51.24%
Good +9 pts over 3 years

In 2023, the financial autonomy of CARROSSERIE MECANIQUE VEH... (31.9%) 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
2.73 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average +40 pts over 3 years

In 2023, the repayment capacity of CARROSSERIE MECANIQUE VEH... (2.73) 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 190.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

190.858

Interest coverage (2023) ?
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 VEHICULES D'OCCAS

Sector positioning

Liquidity ratio
190.86 2023
2020
2022
2023
Q1: 135.04
Med: 203.84
Q3: 381.78
Average

In 2023, the liquidity ratio of CARROSSERIE MECANIQUE VEH... (190.86) 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
0.0x 2023
2020
2022
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.9x
Average

In 2023, the interest coverage of CARROSSERIE MECANIQUE VEH... (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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 66 days of revenue, i.e. 40 k€ to permanently finance. Over 2017-2023, WCR increased by +357%, requiring additional financing.

Operating WCR (2023) ?
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

40 152 €

Customer credit (2023) ?
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

39 j

Supplier credit (2023) ?
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

18 j

Inventory turnover (2023) ?
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

63 j

WCR in days of revenue (2023) ?
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

66 j

WCR and payment terms evolution
CARROSSERIE MECANIQUE VEHICULES D'OCCAS

Positioning of CARROSSERIE MECANIQUE VEHICULES D'OCCAS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of CARROSSERIE MECANIQUE VEHICULES D'OCCAS is estimated at 12 665 € (range 5 736€ - 30 306€). With an EBITDA of 3 941€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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 2023
149 transactions
5k€ 12k€ 30k€
12 665 € Range: 5 736€ - 30 306€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 941 € × 1.3x
Estimation 5 234 €
1 310€ - 13 378€
Revenue Multiple 30%
218 991 € × 0.13x
Estimation 27 738 €
15 500€ - 68 474€
Net Income Multiple 20%
4 183 € × 2.1x
Estimation 8 634 €
2 157€ - 15 377€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 MECANIQUE VEHICULES D'OCCAS 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 MECANIQUE VEHICULES D'OCCAS

What is the revenue of CARROSSERIE MECANIQUE VEHICULES D'OCCAS ?

The revenue of CARROSSERIE MECANIQUE VEHICULES D'OCCAS in 2023 is 219 k€.

Is CARROSSERIE MECANIQUE VEHICULES D'OCCAS profitable?

Yes, CARROSSERIE MECANIQUE VEHICULES D'OCCAS generated a net profit of 4 k€ in 2023.

Where is the headquarters of CARROSSERIE MECANIQUE VEHICULES D'OCCAS ?

The headquarters of CARROSSERIE MECANIQUE VEHICULES D'OCCAS is located in ARCUEIL (94110), in the department Val-de-Marne.

Where to find the tax return of CARROSSERIE MECANIQUE VEHICULES D'OCCAS ?

The tax return of CARROSSERIE MECANIQUE VEHICULES D'OCCAS 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 VEHICULES D'OCCAS operate?

CARROSSERIE MECANIQUE VEHICULES D'OCCAS 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.