DEFROISS'AUTO SARL : revenue, balance sheet and financial ratios

DEFROISS'AUTO SARL is a French company founded 42 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in POISY (74330), this company of category PME shows in 2023 a revenue of 154 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - DEFROISS'AUTO SARL (SIREN 327963989)
Indicator 2023 2022 2021 2020 2019 2017 2016
Revenue 153 788 € 228 055 € 186 884 € 197 288 € 217 213 € 187 433 € 209 275 €
Net income 3 504 € 25 854 € 13 929 € 32 599 € 47 852 € 36 935 € 46 046 €
EBITDA -11 209 € 30 356 € 8 789 € 35 483 € 32 183 € 46 496 € 54 460 €
Net margin 2.3% 11.3% 7.5% 16.5% 22.0% 19.7% 22.0%

Revenue and income statement

In 2023, DEFROISS'AUTO SARL achieves revenue of 154 k€. Activity remains stable over the period (CAGR: -4.3%). Significant drop of -33% vs 2022. After deducting consumption (13 k€), gross margin stands at 141 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -7.3% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -137%, reducing margin by 20.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

153 788 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

141 216 €

EBITDA (2023) ?
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

-11 209 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 795 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 504 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.3%

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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 1%. 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 91%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.017%

Financial autonomy (2023) ?
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

91.154%

Cash flow / Revenue (2023) ?
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

2.788%

Repayment capacity (2023) ?
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

1.846

Asset age ratio (2023) ?
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

2.9%

Solvency indicators evolution
DEFROISS'AUTO SARL

Sector positioning

Debt ratio
1.02 2023
2021
2022
2023
Q1: 5.19
Med: 28.21
Q3: 82.11
Excellent

In 2023, the debt ratio of DEFROISS'AUTO SARL (1.02) 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
91.15% 2023
2021
2022
2023
Q1: 19.29%
Med: 41.82%
Q3: 60.17%
Excellent

In 2023, the financial autonomy of DEFROISS'AUTO SARL (91.2%) 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
1.85 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Average +22 pts over 3 years

In 2023, the repayment capacity of DEFROISS'AUTO SARL (1.85) 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 1257.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1257.486

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
DEFROISS'AUTO SARL

Sector positioning

Liquidity ratio
1257.49 2023
2021
2022
2023
Q1: 141.23
Med: 208.72
Q3: 306.15
Excellent

In 2023, the liquidity ratio of DEFROISS'AUTO SARL (1257.49) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.58x
Average

In 2023, the interest coverage of DEFROISS'AUTO SARL (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: 149 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The gap of 92 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 106 days of revenue, i.e. 45 k€ to permanently finance. Notable WCR improvement over the period (-39%), freeing up cash.

Operating WCR (2023) ?
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

45 104 €

Customer credit (2023) ?
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

149 j

Supplier credit (2023) ?
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

57 j

Inventory turnover (2023) ?
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

6 j

WCR in days of revenue (2023) ?
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

106 j

WCR and payment terms evolution
DEFROISS'AUTO SARL

Positioning of DEFROISS'AUTO SARL in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of DEFROISS'AUTO SARL is estimated at 40 415 € (range 25 648€ - 69 088€). The price/revenue ratio is 0.36x (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 2023
139 transactions
25k€ 40k€ 69k€
40 415 € Range: 25 648€ - 69 088€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
153 788 € × 0.36x
Estimation 54 617 €
37 271€ - 88 048€
Net Income Multiple 20%
3 504 € × 5.5x
Estimation 19 114 €
8 215€ - 40 650€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 DEFROISS'AUTO SARL with other companies in the same sector:

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

Frequently asked questions about DEFROISS'AUTO SARL

What is the revenue of DEFROISS'AUTO SARL ?

The revenue of DEFROISS'AUTO SARL in 2023 is 154 k€.

Is DEFROISS'AUTO SARL profitable?

Yes, DEFROISS'AUTO SARL generated a net profit of 4 k€ in 2023.

Where is the headquarters of DEFROISS'AUTO SARL ?

The headquarters of DEFROISS'AUTO SARL is located in POISY (74330), in the department Haute-Savoie.

Where to find the tax return of DEFROISS'AUTO SARL ?

The tax return of DEFROISS'AUTO SARL 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 DEFROISS'AUTO SARL operate?

DEFROISS'AUTO SARL 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.