DELERUE AUTOMOBILES DE COLLECTION : revenue, balance sheet and financial ratios

DELERUE AUTOMOBILES DE COLLECTION is a French company founded 14 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in TOURCOING (59200), this company of category PME shows in 2023 a revenue of 32 k€. 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 - DELERUE AUTOMOBILES DE COLLECTION (SIREN 533181350)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 32 348 € 46 424 € 46 019 € 38 201 € 38 337 € 41 768 € 41 044 €
Net income -3 199 € -43 € 26 € -230 € 117 € 79 € 95 €
EBITDA -15 187 € -13 883 € 3 026 € -13 258 € -9 731 € -12 250 € -8 997 €
Net margin -9.9% -0.1% 0.1% -0.6% 0.3% 0.2% 0.2%

Revenue and income statement

In 2023, DELERUE AUTOMOBILES DE COLLECTION achieves revenue of 32 k€. Activity remains stable over the period (CAGR: -3.9%). Significant drop of -30% vs 2022. After deducting consumption (10 k€), gross margin stands at 22 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -46.9% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -9%, reducing margin by 17.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-9.9% of revenue), which will impact equity.

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

32 348 €

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

22 279 €

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

-15 187 €

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

-15 199 €

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

-3 199 €

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

-46.9%

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

136.818%

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

15.092%

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

-46.986%

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

-0.457

Solvency indicators evolution
DELERUE AUTOMOBILES DE COLLECTION

Sector positioning

Debt ratio
136.82 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Average

In 2023, the debt ratio of DELERUE AUTOMOBILES DE CO... (136.82) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
15.09% 2023
2021
2022
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Average

In 2023, the financial autonomy of DELERUE AUTOMOBILES DE CO... (15.1%) 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
-0.46 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of DELERUE AUTOMOBILES DE CO... (-0.46) 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 155.20. 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

155.203

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
DELERUE AUTOMOBILES DE COLLECTION

Sector positioning

Liquidity ratio
155.2 2023
2021
2022
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Average -11 pts over 3 years

In 2023, the liquidity ratio of DELERUE AUTOMOBILES DE CO... (155.20) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.64x
Q3: 3.56x
Average

In 2023, the interest coverage of DELERUE AUTOMOBILES DE CO... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 234 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 62 days of revenue, i.e. 6 k€ to permanently finance. Notable WCR improvement over the period (-47%), 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

5 563 €

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

0 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

16 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

234 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

62 j

WCR and payment terms evolution
DELERUE AUTOMOBILES DE COLLECTION

Positioning of DELERUE AUTOMOBILES DE COLLECTION 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 DELERUE AUTOMOBILES DE COLLECTION is estimated at 11 488 € (range 7 839€ - 18 520€). 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
7k€ 11k€ 18k€
11 488 € Range: 7 839€ - 18 520€
NAF 5 année 2023

Valuation method used

Revenue Multiple
32 348 € × 0.36x = 11 488 €
Range: 7 840€ - 18 520€

Only this financial indicator is available for this company.

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 DELERUE AUTOMOBILES DE COLLECTION with other companies in the same sector:

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

Frequently asked questions about DELERUE AUTOMOBILES DE COLLECTION

What is the revenue of DELERUE AUTOMOBILES DE COLLECTION ?

The revenue of DELERUE AUTOMOBILES DE COLLECTION in 2023 is 32 k€.

Is DELERUE AUTOMOBILES DE COLLECTION profitable?

DELERUE AUTOMOBILES DE COLLECTION recorded a net loss in 2023.

Where is the headquarters of DELERUE AUTOMOBILES DE COLLECTION ?

The headquarters of DELERUE AUTOMOBILES DE COLLECTION is located in TOURCOING (59200), in the department Nord.

Where to find the tax return of DELERUE AUTOMOBILES DE COLLECTION ?

The tax return of DELERUE AUTOMOBILES DE COLLECTION 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 DELERUE AUTOMOBILES DE COLLECTION operate?

DELERUE AUTOMOBILES DE COLLECTION 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.