COMPAGNIE GENERALE CAGNOISE AUTOMOBILE : revenue, balance sheet and financial ratios

COMPAGNIE GENERALE CAGNOISE AUTOMOBILE is a French company founded 56 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CAGNES-SUR-MER (06800), this company of category ETI shows in 2024 a revenue of 5.5 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 GENERALE CAGNOISE AUTOMOBILE (SIREN 037020633)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 5 536 607 € 5 401 721 € 4 900 191 € 3 914 057 € 7 025 987 € 8 326 750 € 7 209 988 € 7 756 023 €
Net income -1 933 988 € -1 325 699 € -1 145 713 € 1 897 583 € 30 702 € -450 848 € 98 880 € 93 188 €
EBITDA -1 587 132 € -1 048 001 € -899 993 € -1 830 559 € -782 969 € -512 911 € -1 208 952 € -493 674 €
Net margin -34.9% -24.5% -23.4% 48.5% 0.4% -5.4% 1.4% 1.2%

Revenue and income statement

In 2024, COMPAGNIE GENERALE CAGNOISE AUTOMOBILE achieves revenue of 5.5 M€. Activity remains stable over the period (CAGR: -4.7%). Vs 2023: +2%. After deducting consumption (2.9 M€), gross margin stands at 2.6 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.6 M€, representing -28.7% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -51%, reducing margin by 9.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.9 M€ (-34.9% of revenue), which will impact equity.

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

5 536 607 €

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

2 610 060 €

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

-1 587 132 €

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

-1 851 880 €

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

-1 933 988 €

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

-28.5%

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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 448%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

448.227%

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

13.642%

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

-31.105%

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

-2.072

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

46.4%

Solvency indicators evolution
COMPAGNIE GENERALE CAGNOISE AUTOMOBILE

Sector positioning

Debt ratio
448.23 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Watch +28 pts over 3 years

In 2024, the debt ratio of COMPAGNIE GENERALE CAGNOI... (448.23) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.64% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Average -50 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE GENERALE CAGNOI... (13.6%) 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
-2.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Excellent

In 2024, the repayment capacity of COMPAGNIE GENERALE CAGNOI... (-2.07) 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 157.44. 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

157.444

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

-7.508

Liquidity indicators evolution
COMPAGNIE GENERALE CAGNOISE AUTOMOBILE

Sector positioning

Liquidity ratio
157.44 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Average -37 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE GENERALE CAGNOI... (157.44) 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
-7.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Average

In 2024, the interest coverage of COMPAGNIE GENERALE CAGNOI... (-7.5x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 112 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 127 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2017-2024, WCR increased by +31%, requiring additional financing.

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

1 959 294 €

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

35 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

75 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

112 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

127 j

WCR and payment terms evolution
COMPAGNIE GENERALE CAGNOISE AUTOMOBILE

Positioning of COMPAGNIE GENERALE CAGNOISE AUTOMOBILE 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 COMPAGNIE GENERALE CAGNOISE AUTOMOBILE is estimated at 1 922 027 € (range 1 273 945€ - 3 607 321€). 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
1273k€ 1922k€ 3607k€
1 922 027 € Range: 1 273 945€ - 3 607 321€
NAF 5 année 2024

Valuation method used

Revenue Multiple
5 536 607 € × 0.35x = 1 922 028 €
Range: 1 273 945€ - 3 607 321€

Only this financial indicator is available for this company.

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 COMPAGNIE GENERALE CAGNOISE AUTOMOBILE with other companies in the same sector:

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

Frequently asked questions about COMPAGNIE GENERALE CAGNOISE AUTOMOBILE

What is the revenue of COMPAGNIE GENERALE CAGNOISE AUTOMOBILE ?

The revenue of COMPAGNIE GENERALE CAGNOISE AUTOMOBILE in 2024 is 5.5 M€.

Is COMPAGNIE GENERALE CAGNOISE AUTOMOBILE profitable?

COMPAGNIE GENERALE CAGNOISE AUTOMOBILE recorded a net loss in 2024.

Where is the headquarters of COMPAGNIE GENERALE CAGNOISE AUTOMOBILE ?

The headquarters of COMPAGNIE GENERALE CAGNOISE AUTOMOBILE is located in CAGNES-SUR-MER (06800), in the department Alpes-Maritimes.

Where to find the tax return of COMPAGNIE GENERALE CAGNOISE AUTOMOBILE ?

The tax return of COMPAGNIE GENERALE CAGNOISE AUTOMOBILE 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 GENERALE CAGNOISE AUTOMOBILE operate?

COMPAGNIE GENERALE CAGNOISE AUTOMOBILE 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.