CARROSSERIES BOITON ET FILS : revenue, balance sheet and financial ratios

CARROSSERIES BOITON ET FILS is a French company founded 62 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-FONS (69190), this company of category PME shows in 2024 a revenue of 1.4 M€. 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 - CARROSSERIES BOITON ET FILS (SIREN 964505440)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 415 432 € 1 274 635 € 1 186 090 € N/C 747 502 € N/C N/C
Net income 72 703 € 88 874 € 79 157 € 25 959 € 44 104 € 40 742 € 55 929 €
EBITDA 97 292 € 121 400 € 93 048 € N/C 31 049 € N/C N/C
Net margin 5.1% 7.0% 6.7% N/C 5.9% N/C N/C

Revenue and income statement

In 2024, CARROSSERIES BOITON ET FILS achieves revenue of 1.4 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2023, growth of +11% (1.3 M€ -> 1.4 M€). After deducting consumption (640 k€), gross margin stands at 776 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 97 k€, representing 6.9% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -20%, reducing margin by 2.7 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 73 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 415 432 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

775 692 €

EBITDA (2024) ?
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

97 292 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

89 036 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

72 703 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

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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 29%. 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 46%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.896%

Financial autonomy (2024) ?
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

45.608%

Cash flow / Revenue (2024) ?
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

5.347%

Repayment capacity (2024) ?
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

1.108

Asset age ratio (2024) ?
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

9.5%

Solvency indicators evolution
CARROSSERIES BOITON ET FILS

Sector positioning

Debt ratio
28.9 2024
2022
2023
2024
Q1: 5.46
Med: 23.95
Q3: 69.2
Average +5 pts over 3 years

In 2024, the debt ratio of CARROSSERIES BOITON ET FILS (28.90) 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
45.61% 2024
2022
2023
2024
Q1: 21.34%
Med: 45.54%
Q3: 63.3%
Good

In 2024, the financial autonomy of CARROSSERIES BOITON ET FILS (45.6%) 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
1.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average +6 pts over 3 years

In 2024, the repayment capacity of CARROSSERIES BOITON ET FILS (1.11) 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 222.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

222.524

Interest coverage (2024) ?
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
CARROSSERIES BOITON ET FILS

Sector positioning

Liquidity ratio
222.52 2024
2022
2023
2024
Q1: 142.55
Med: 216.97
Q3: 327.22
Good

In 2024, the liquidity ratio of CARROSSERIES BOITON ET FILS (222.52) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.7x
Average

In 2024, the interest coverage of CARROSSERIES BOITON ET FILS (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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 223 k€ to permanently finance.

Operating WCR (2024) ?
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

222 563 €

Customer credit (2024) ?
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

60 j

Supplier credit (2024) ?
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

44 j

Inventory turnover (2024) ?
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

18 j

WCR in days of revenue (2024) ?
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

57 j

WCR and payment terms evolution
CARROSSERIES BOITON ET FILS

Positioning of CARROSSERIES BOITON ET FILS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of CARROSSERIES BOITON ET FILS is estimated at 481 958 € (range 223 334€ - 862 954€). With an EBITDA of 97 292€, the sector multiple of 5.5x 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 2024
147 transactions
223k€ 481k€ 862k€
481 958 € Range: 223 334€ - 862 954€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
97 292 € × 5.5x
Estimation 537 370 €
205 180€ - 871 597€
Revenue Multiple 30%
1 415 432 € × 0.35x
Estimation 491 366 €
325 684€ - 922 211€
Net Income Multiple 20%
72 703 € × 4.5x
Estimation 329 316 €
115 197€ - 752 462€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 CARROSSERIES BOITON ET FILS with other companies in the same sector:

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

Frequently asked questions about CARROSSERIES BOITON ET FILS

What is the revenue of CARROSSERIES BOITON ET FILS ?

The revenue of CARROSSERIES BOITON ET FILS in 2024 is 1.4 M€.

Is CARROSSERIES BOITON ET FILS profitable?

Yes, CARROSSERIES BOITON ET FILS generated a net profit of 73 k€ in 2024.

Where is the headquarters of CARROSSERIES BOITON ET FILS ?

The headquarters of CARROSSERIES BOITON ET FILS is located in SAINT-FONS (69190), in the department Rhone.

Where to find the tax return of CARROSSERIES BOITON ET FILS ?

The tax return of CARROSSERIES BOITON ET FILS 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 CARROSSERIES BOITON ET FILS operate?

CARROSSERIES BOITON ET FILS 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.