CHOLET AUTO SPORT : revenue, balance sheet and financial ratios

CHOLET AUTO SPORT is a French company founded 34 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHOLET (49300), this company of category PME shows in 2024 a revenue of 17.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CHOLET AUTO SPORT (SIREN 383874955)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 126 331 € 17 970 833 € 12 306 502 € 11 343 547 € 10 790 092 € 12 031 903 € 11 516 640 € 11 954 452 € 10 968 494 €
Net income 530 292 € 818 003 € 520 150 € 199 981 € 141 572 € 157 325 € 271 492 € 286 033 € 284 752 €
EBITDA 3 792 815 € 3 866 777 € 3 287 834 € 2 725 637 € 2 214 496 € 2 156 959 € 1 941 598 € 1 756 258 € 1 510 663 €
Net margin 3.1% 4.6% 4.2% 1.8% 1.3% 1.3% 2.4% 2.4% 2.6%

Revenue and income statement

In 2024, CHOLET AUTO SPORT achieves revenue of 17.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Slight decline of -5% vs 2023. After deducting consumption (10.5 M€), gross margin stands at 6.6 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.8 M€, representing 22.1% 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 530 k€, i.e. 3.1% 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

17 126 331 €

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

6 609 731 €

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

3 792 815 €

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

674 988 €

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

530 292 €

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

22.1%

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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 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.8% 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 (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

138.572%

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

33.339%

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

20.827%

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

1.652

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

47.5%

Solvency indicators evolution
CHOLET AUTO SPORT

Sector positioning

Debt ratio
138.57 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average +7 pts over 3 years

In 2024, the debt ratio of CHOLET AUTO SPORT (138.57) 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
33.34% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of CHOLET AUTO SPORT (33.3%) 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
1.65 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +6 pts over 3 years

In 2024, the repayment capacity of CHOLET AUTO SPORT (1.65) 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 278.86. 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 4.7x. Financial charges are adequately covered by operations.

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

278.863

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

4.741

Liquidity indicators evolution
CHOLET AUTO SPORT

Sector positioning

Liquidity ratio
278.86 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good +20 pts over 3 years

In 2024, the liquidity ratio of CHOLET AUTO SPORT (278.86) 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
4.74x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good +15 pts over 3 years

In 2024, the interest coverage of CHOLET AUTO SPORT (4.7x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 5 days of revenue, i.e. 232 k€ to permanently finance. Notable WCR improvement over the period (-56%), freeing up cash.

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

231 891 €

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

4 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

28 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

65 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

5 j

WCR and payment terms evolution
CHOLET AUTO SPORT

Positioning of CHOLET AUTO SPORT 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 CHOLET AUTO SPORT is estimated at 4 160 153 € (range 1 664 095€ - 6 887 906€). With an EBITDA of 3 792 815€, 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
1664k€ 4160k€ 6887k€
4 160 153 € Range: 1 664 095€ - 6 887 906€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 792 815 € × 1.6x
Estimation 6 118 669 €
2 276 866€ - 9 110 012€
Revenue Multiple 30%
17 126 331 € × 0.16x
Estimation 2 747 109 €
1 254 645€ - 4 847 290€
Net Income Multiple 20%
530 292 € × 2.6x
Estimation 1 383 431 €
746 343€ - 4 393 565€

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 CHOLET AUTO SPORT 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 CHOLET AUTO SPORT

What is the revenue of CHOLET AUTO SPORT ?

The revenue of CHOLET AUTO SPORT in 2024 is 17.1 M€.

Is CHOLET AUTO SPORT profitable?

Yes, CHOLET AUTO SPORT generated a net profit of 530 k€ in 2024.

Where is the headquarters of CHOLET AUTO SPORT ?

The headquarters of CHOLET AUTO SPORT is located in CHOLET (49300), in the department Maine-et-Loire.

Where to find the tax return of CHOLET AUTO SPORT ?

The tax return of CHOLET AUTO SPORT 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 CHOLET AUTO SPORT operate?

CHOLET AUTO SPORT 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.