COMPAGNIE AUTOMOBILES DU BERRY : revenue, balance sheet and financial ratios

COMPAGNIE AUTOMOBILES DU BERRY is a French company founded 26 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-DOULCHARD (18230), this company of category ETI shows in 2024 a revenue of 38.8 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 - COMPAGNIE AUTOMOBILES DU BERRY (SIREN 430075184)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 38 814 339 € 40 508 755 € 36 842 444 € 41 098 359 € 42 116 739 € 46 466 540 € 43 457 319 € 41 724 477 € 38 730 687 €
Net income 333 513 € 384 924 € 570 136 € 360 999 € 424 082 € 433 113 € 277 657 € 357 185 € 192 833 €
EBITDA 140 653 € 539 915 € 671 444 € 352 544 € 456 689 € 424 459 € 252 627 € 35 507 € -34 440 €
Net margin 0.9% 1.0% 1.5% 0.9% 1.0% 0.9% 0.6% 0.9% 0.5%

Revenue and income statement

In 2024, COMPAGNIE AUTOMOBILES DU BERRY achieves revenue of 38.8 M€. Revenue is growing positively over 9 years (CAGR: +0.0%). Slight decline of -4% vs 2023. After deducting consumption (30.7 M€), gross margin stands at 8.1 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 141 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 334 k€, i.e. 0.9% 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

38 814 339 €

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

8 074 725 €

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

140 653 €

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

716 776 €

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

333 513 €

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

0.4%

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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 30%. 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 29%. The balance between equity and debt is satisfactory.

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

29.557%

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

29.104%

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

-0.553%

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

-6.048

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

34.4%

Solvency indicators evolution
COMPAGNIE AUTOMOBILES DU BERRY

Sector positioning

Debt ratio
29.56 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good

In 2024, the debt ratio of COMPAGNIE AUTOMOBILES DU ... (29.56) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
29.1% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good +12 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE AUTOMOBILES DU ... (29.1%) 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
-6.05 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE AUTOMOBILES DU ... (-6.05) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 147.35. 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 143.8x. 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

147.354

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

143.822

Liquidity indicators evolution
COMPAGNIE AUTOMOBILES DU BERRY

Sector positioning

Liquidity ratio
147.35 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average +6 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE AUTOMOBILES DU ... (147.35) 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
143.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent

In 2024, the interest coverage of COMPAGNIE AUTOMOBILES DU ... (143.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 89 days of revenue, i.e. 9.6 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

9 638 377 €

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

16 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

74 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

80 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

89 j

WCR and payment terms evolution
COMPAGNIE AUTOMOBILES DU BERRY

Positioning of COMPAGNIE AUTOMOBILES DU BERRY 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 COMPAGNIE AUTOMOBILES DU BERRY is estimated at 2 155 244 € (range 989 137€ - 4 017 264€). With an EBITDA of 140 653€, 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
989k€ 2155k€ 4017k€
2 155 244 € Range: 989 137€ - 4 017 264€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
140 653 € × 1.6x
Estimation 226 905 €
84 435€ - 337 836€
Revenue Multiple 30%
38 814 339 € × 0.16x
Estimation 6 225 923 €
2 843 471€ - 10 985 678€
Net Income Multiple 20%
333 513 € × 2.6x
Estimation 870 072 €
469 393€ - 2 763 215€

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 COMPAGNIE AUTOMOBILES DU BERRY 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 COMPAGNIE AUTOMOBILES DU BERRY

What is the revenue of COMPAGNIE AUTOMOBILES DU BERRY ?

The revenue of COMPAGNIE AUTOMOBILES DU BERRY in 2024 is 38.8 M€.

Is COMPAGNIE AUTOMOBILES DU BERRY profitable?

Yes, COMPAGNIE AUTOMOBILES DU BERRY generated a net profit of 334 k€ in 2024.

Where is the headquarters of COMPAGNIE AUTOMOBILES DU BERRY ?

The headquarters of COMPAGNIE AUTOMOBILES DU BERRY is located in SAINT-DOULCHARD (18230), in the department Cher.

Where to find the tax return of COMPAGNIE AUTOMOBILES DU BERRY ?

The tax return of COMPAGNIE AUTOMOBILES DU BERRY 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 COMPAGNIE AUTOMOBILES DU BERRY operate?

COMPAGNIE AUTOMOBILES DU BERRY 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.