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CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD : revenue, balance sheet and financial ratios

CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD is a French company founded 39 years ago, specialized in the sector Construction de véhicules automobiles. Based in DURTAL (49430), this company of category PME shows in 2020 a revenue of 23.0 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 - CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD (SIREN 338714439)
Indicator 2020
Revenue 22 966 173 €
Net income 1 661 780 €
EBITDA 2 650 463 €
Net margin 7.2%

Revenue and income statement

In 2020, CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD achieves revenue of 23.0 M€. After deducting consumption (14.9 M€), gross margin stands at 8.1 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.7 M€, representing 11.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.7 M€, i.e. 7.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 966 173 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 110 290 €

EBITDA (2020) ?
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

2 650 463 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 304 658 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 661 780 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.5%

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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 26%. 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 52%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.772%

Financial autonomy (2020) ?
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

52.353%

Cash flow / Revenue (2020) ?
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

8.483%

Repayment capacity (2020) ?
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

1.388

Asset age ratio (2020) ?
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

30.7%

Solvency indicators evolution
CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD

Sector positioning

Debt ratio
25.77 2020
2020
Q1: 0.0
Med: 31.67
Q3: 248.81
Good

In 2020, the debt ratio of CONSTRUCTIONS MECANIQUES ... (25.77) 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
52.35% 2020
2020
Q1: 1.76%
Med: 16.65%
Q3: 41.69%
Excellent

In 2020, the financial autonomy of CONSTRUCTIONS MECANIQUES ... (52.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.39 years 2020
2020
Q1: -2.71 years
Med: 0.0 years
Q3: 3.08 years
Average

In 2020, the repayment capacity of CONSTRUCTIONS MECANIQUES ... (1.39) 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 333.52. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

333.517

Interest coverage (2020) ?
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

0.11

Liquidity indicators evolution
CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD

Sector positioning

Liquidity ratio
333.52 2020
2020
Q1: 113.53
Med: 169.02
Q3: 260.88
Excellent

In 2020, the liquidity ratio of CONSTRUCTIONS MECANIQUES ... (333.52) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.11x 2020
2020
Q1: -3.29x
Med: 0.52x
Q3: 4.08x
Average

In 2020, the interest coverage of CONSTRUCTIONS MECANIQUES ... (0.1x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 110 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 142 days of revenue, i.e. 9.0 M€ to permanently finance.

Operating WCR (2020) ?
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

9 047 983 €

Customer credit (2020) ?
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

59 j

Supplier credit (2020) ?
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

84 j

Inventory turnover (2020) ?
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

110 j

WCR in days of revenue (2020) ?
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

142 j

WCR and payment terms evolution
CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD

Positioning of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD in its sector

Comparison with sector Construction de véhicules automobiles

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD is estimated at 3 846 810 € (range 2 103 612€ - 10 831 868€). With an EBITDA of 2 650 463€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.30x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
61 tx
2103k€ 3846k€ 10831k€
3 846 810 € Range: 2 103 612€ - 10 831 868€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
2 650 463 € × 1.1x
Estimation 2 955 836 €
1 126 227€ - 6 994 078€
Revenue Multiple 30%
22 966 173 € × 0.30x
Estimation 6 849 037 €
4 732 459€ - 21 086 881€
Net Income Multiple 20%
1 661 780 € × 0.9x
Estimation 1 570 907 €
603 810€ - 5 043 826€
How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Construction de véhicules automobiles)

Compare CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de véhicules automobiles

Frequently asked questions about CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD

What is the revenue of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD ?

The revenue of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD in 2020 is 23.0 M€.

Is CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD profitable?

Yes, CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD generated a net profit of 1.7 M€ in 2020.

Where is the headquarters of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD ?

The headquarters of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD is located in DURTAL (49430), in the department Maine-et-Loire.

Where to find the tax return of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD ?

The tax return of CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD 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 CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD operate?

CONSTRUCTIONS MECANIQUES AUTOMAT RIVARD operates in the sector Construction de véhicules automobiles (NAF code 29.10Z). See the 'Sector positioning' section above to compare the company with its competitors.