CARS DIFFUSION 87 : revenue, balance sheet and financial ratios

CARS DIFFUSION 87 is a French company founded 23 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LIMOGES (87000), this company of category ETI shows in 2024 a revenue of 11.5 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 - CARS DIFFUSION 87 (SIREN 448564799)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 499 196 € 12 552 027 € 10 137 037 € 11 418 266 € 11 891 838 € 13 839 925 € 14 515 883 € 13 117 507 € 12 705 289 €
Net income 42 299 € 62 435 € 56 125 € 180 034 € 153 329 € 163 946 € 293 978 € 264 536 € 222 572 €
EBITDA 88 238 € 127 513 € 84 578 € 204 291 € 207 719 € 266 737 € 346 062 € 400 787 € 333 958 €
Net margin 0.4% 0.5% 0.6% 1.6% 1.3% 1.2% 2.0% 2.0% 1.8%

Revenue and income statement

In 2024, CARS DIFFUSION 87 achieves revenue of 11.5 M€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -8% vs 2023. After deducting consumption (9.6 M€), gross margin stands at 1.9 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 88 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 0.4% 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

11 499 196 €

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

1 936 592 €

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

88 238 €

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

64 428 €

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

42 299 €

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

0.8%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

69.223%

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

25.352%

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

0.535%

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

0.0

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

40.1%

Solvency indicators evolution
CARS DIFFUSION 87

Sector positioning

Debt ratio
69.22 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average

In 2024, the debt ratio of CARS DIFFUSION 87 (69.22) 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
25.35% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of CARS DIFFUSION 87 (25.4%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good

In 2024, the repayment capacity of CARS DIFFUSION 87 (0.00) 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 115.55. 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 15.0x. Operating income very largely covers interest expenses: high safety margin.

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

115.551

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

14.953

Liquidity indicators evolution
CARS DIFFUSION 87

Sector positioning

Liquidity ratio
115.55 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Watch

In 2024, the liquidity ratio of CARS DIFFUSION 87 (115.55) 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
14.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good -11 pts over 3 years

In 2024, the interest coverage of CARS DIFFUSION 87 (14.9x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 3.1 M€ 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

3 086 499 €

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

5 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

72 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

87 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

97 j

WCR and payment terms evolution
CARS DIFFUSION 87

Positioning of CARS DIFFUSION 87 in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of CARS DIFFUSION 87 is estimated at 646 594 € (range 291 114€ - 1 152 451€). With an EBITDA of 88 238€, the sector multiple of 1.6x 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 2024
148 transactions
291k€ 646k€ 1152k€
646 594 € Range: 291 114€ - 1 152 451€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
88 238 € × 1.6x
Estimation 142 348 €
52 970€ - 211 940€
Revenue Multiple 30%
11 499 196 € × 0.16x
Estimation 1 844 502 €
842 411€ - 3 254 634€
Net Income Multiple 20%
42 299 € × 2.6x
Estimation 110 350 €
59 532€ - 350 455€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 CARS DIFFUSION 87 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 CARS DIFFUSION 87

What is the revenue of CARS DIFFUSION 87 ?

The revenue of CARS DIFFUSION 87 in 2024 is 11.5 M€.

Is CARS DIFFUSION 87 profitable?

Yes, CARS DIFFUSION 87 generated a net profit of 42 k€ in 2024.

Where is the headquarters of CARS DIFFUSION 87 ?

The headquarters of CARS DIFFUSION 87 is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of CARS DIFFUSION 87 ?

The tax return of CARS DIFFUSION 87 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 CARS DIFFUSION 87 operate?

CARS DIFFUSION 87 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.