COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON : revenue, balance sheet and financial ratios

COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON is a French company founded 41 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in RODEZ (12000), this company of category PME shows in 2024 a revenue of 3.1 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 - COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON (SIREN 330940917)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 102 143 € 2 937 700 € 2 651 127 € 2 670 818 € 2 701 975 € 2 679 228 € 2 859 000 € 2 886 086 € 2 852 168 €
Net income 129 662 € 142 884 € 91 181 € 117 932 € 74 982 € 17 223 € 116 387 € 86 618 € 63 523 €
EBITDA 54 026 € 176 670 € 128 368 € 116 304 € 68 766 € -14 581 € 94 869 € 29 620 € 110 506 €
Net margin 4.2% 4.9% 3.4% 4.4% 2.8% 0.6% 4.1% 3.0% 2.2%

Revenue and income statement

In 2024, COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON achieves revenue of 3.1 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Vs 2023: +6%. After deducting consumption (2.1 M€), gross margin stands at 1.0 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -69%, reducing margin by 4.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 130 k€, i.e. 4.2% 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

3 102 143 €

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

1 032 450 €

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

54 026 €

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

87 507 €

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

129 662 €

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

1.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 78%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% 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

0.167%

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

78.172%

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

1.942%

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

0.043

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

33.4%

Solvency indicators evolution
COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON

Sector positioning

Debt ratio
0.17 2024
2022
2023
2024
Q1: 0.96
Med: 14.89
Q3: 53.7
Excellent

In 2024, the debt ratio of COOPERATIVE ARTISANALE DE... (0.17) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
78.17% 2024
2022
2023
2024
Q1: 15.43%
Med: 39.97%
Q3: 59.96%
Excellent

In 2024, the financial autonomy of COOPERATIVE ARTISANALE DE... (78.2%) 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
0.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.17 years
Q3: 1.47 years
Good

In 2024, the repayment capacity of COOPERATIVE ARTISANALE DE... (0.04) 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 381.70. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

381.696

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

0.006

Liquidity indicators evolution
COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON

Sector positioning

Liquidity ratio
381.7 2024
2022
2023
2024
Q1: 134.64
Med: 206.05
Q3: 313.86
Excellent

In 2024, the liquidity ratio of COOPERATIVE ARTISANALE DE... (381.70) 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
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.58x
Q3: 4.21x
Average -5 pts over 3 years

In 2024, the interest coverage of COOPERATIVE ARTISANALE DE... (0.0x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 731 k€ 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

730 679 €

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

33 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

43 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

64 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

85 j

WCR and payment terms evolution
COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON

Positioning of COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 44 868€ to 157 615€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
44k€ 92k€ 157k€
92 194 € Range: 44 868€ - 157 615€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 détail d'équipements automobiles)

Compare COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON

What is the revenue of COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON ?

The revenue of COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON in 2024 is 3.1 M€.

Is COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON profitable?

Yes, COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON generated a net profit of 130 k€ in 2024.

Where is the headquarters of COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON ?

The headquarters of COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON is located in RODEZ (12000), in the department Aveyron.

Where to find the tax return of COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON ?

The tax return of COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON 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 COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON operate?

COOPERATIVE ARTISANALE DE LA MECANIQUE AUTOMOBILE ET AGRICOLE DE L'AVEYRON operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.