CORBEIL AUTO PERFORMANCE FOURNIER : revenue, balance sheet and financial ratios

CORBEIL AUTO PERFORMANCE FOURNIER is a French company founded 20 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CORBEIL-ESSONNES (91100), this company of category PME shows in 2024 a revenue of 24.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CORBEIL AUTO PERFORMANCE FOURNIER (SIREN 483793501)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 24 778 777 € 24 086 108 € 22 744 987 € 20 856 455 € 12 689 681 € 12 208 870 € 10 727 240 € 8 945 027 € 9 104 367 €
Net income 572 438 € 522 993 € 621 640 € 716 343 € 333 089 € 275 679 € 129 261 € 64 761 € 146 826 €
EBITDA 907 368 € 922 001 € 1 034 978 € 1 012 880 € 547 335 € 465 282 € 518 096 € 143 138 € 267 947 €
Net margin 2.3% 2.2% 2.7% 3.4% 2.6% 2.3% 1.2% 0.7% 1.6%

Revenue and income statement

In 2024, CORBEIL AUTO PERFORMANCE FOURNIER achieves revenue of 24.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.3%. Vs 2023: +3%. After deducting consumption (20.6 M€), gross margin stands at 4.2 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 907 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 572 k€, i.e. 2.3% 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

24 778 777 €

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

4 218 109 €

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

907 368 €

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

897 962 €

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

572 438 €

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

3.7%

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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 2%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% 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

1.793%

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

24.83%

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

2.333%

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

0.074

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

13.9%

Solvency indicators evolution
CORBEIL AUTO PERFORMANCE FOURNIER

Sector positioning

Debt ratio
1.79 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Excellent

In 2024, the debt ratio of CORBEIL AUTO PERFORMANCE ... (1.79) 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
24.83% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average -10 pts over 3 years

In 2024, the financial autonomy of CORBEIL AUTO PERFORMANCE ... (24.8%) 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
0.07 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good +19 pts over 3 years

In 2024, the repayment capacity of CORBEIL AUTO PERFORMANCE ... (0.07) 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 136.60. 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 13.2x. 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

136.603

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

13.221

Liquidity indicators evolution
CORBEIL AUTO PERFORMANCE FOURNIER

Sector positioning

Liquidity ratio
136.6 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average -7 pts over 3 years

In 2024, the liquidity ratio of CORBEIL AUTO PERFORMANCE ... (136.60) 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
13.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good +7 pts over 3 years

In 2024, the interest coverage of CORBEIL AUTO PERFORMANCE ... (13.2x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model). Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 98 days of revenue, i.e. 6.7 M€ to permanently finance. Over 2016-2024, WCR increased by +202%, 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

6 718 765 €

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

95 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

83 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

98 j

WCR and payment terms evolution
CORBEIL AUTO PERFORMANCE FOURNIER

Positioning of CORBEIL AUTO PERFORMANCE FOURNIER 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 CORBEIL AUTO PERFORMANCE FOURNIER is estimated at 2 222 946 € (range 978 058€ - 4 142 211€). With an EBITDA of 907 368€, 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
978k€ 2222k€ 4142k€
2 222 946 € Range: 978 058€ - 4 142 211€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
907 368 € × 1.6x
Estimation 1 463 790 €
544 702€ - 2 179 419€
Revenue Multiple 30%
24 778 777 € × 0.16x
Estimation 3 974 582 €
1 815 250€ - 7 013 173€
Net Income Multiple 20%
572 438 € × 2.6x
Estimation 1 493 382 €
805 660€ - 4 742 752€

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 CORBEIL AUTO PERFORMANCE FOURNIER 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 CORBEIL AUTO PERFORMANCE FOURNIER

What is the revenue of CORBEIL AUTO PERFORMANCE FOURNIER ?

The revenue of CORBEIL AUTO PERFORMANCE FOURNIER in 2024 is 24.8 M€.

Is CORBEIL AUTO PERFORMANCE FOURNIER profitable?

Yes, CORBEIL AUTO PERFORMANCE FOURNIER generated a net profit of 572 k€ in 2024.

Where is the headquarters of CORBEIL AUTO PERFORMANCE FOURNIER ?

The headquarters of CORBEIL AUTO PERFORMANCE FOURNIER is located in CORBEIL-ESSONNES (91100), in the department Essonne.

Where to find the tax return of CORBEIL AUTO PERFORMANCE FOURNIER ?

The tax return of CORBEIL AUTO PERFORMANCE FOURNIER 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 CORBEIL AUTO PERFORMANCE FOURNIER operate?

CORBEIL AUTO PERFORMANCE FOURNIER 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.