DEUX-SEVRES AUTOMOBILES DISTRIBUTION : revenue, balance sheet and financial ratios

DEUX-SEVRES AUTOMOBILES DISTRIBUTION is a French company founded 3 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in NIORT (79000), this company of category ETI shows in 2024 a revenue of 77.6 M€. 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 - DEUX-SEVRES AUTOMOBILES DISTRIBUTION (SIREN 921635124)
Indicator 2024 2023 2022
Revenue 77 608 490 € 65 747 517 € N/C
Net income 80 278 € -12 845 € -288 €
EBITDA 1 456 283 € 1 036 154 € -288 €
Net margin 0.1% -0.0% N/C

Revenue and income statement

In 2024, DEUX-SEVRES AUTOMOBILES DISTRIBUTION achieves revenue of 77.6 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.0%. Vs 2023, growth of +18% (65.7 M€ -> 77.6 M€). After deducting consumption (65.6 M€), gross margin stands at 12.0 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 80 k€, i.e. 0.1% 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

77 608 490 €

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

11 983 564 €

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

1 456 283 €

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

942 526 €

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

80 278 €

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

1.9%

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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 1122%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.7% 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

1122.432%

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

3.261%

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

0.713%

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

22.021

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

68.7%

Solvency indicators evolution
DEUX-SEVRES AUTOMOBILES DISTRIBUTION

Sector positioning

Debt ratio
1122.43 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Watch +50 pts over 3 years

In 2024, the debt ratio of DEUX-SEVRES AUTOMOBILES D... (1122.43) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.26% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average -50 pts over 3 years

In 2024, the financial autonomy of DEUX-SEVRES AUTOMOBILES D... (3.3%) 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
22.02 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of DEUX-SEVRES AUTOMOBILES D... (22.02) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 143.76. 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 59.2x. 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

143.759

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

59.241

Liquidity indicators evolution
DEUX-SEVRES AUTOMOBILES DISTRIBUTION

Sector positioning

Liquidity ratio
143.76 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -69 pts over 3 years

In 2024, the liquidity ratio of DEUX-SEVRES AUTOMOBILES D... (143.76) 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
59.24x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent +50 pts over 3 years

In 2024, the interest coverage of DEUX-SEVRES AUTOMOBILES D... (59.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Inventory turnover is 92 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 118 days of revenue, i.e. 25.4 M€ 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

25 358 574 €

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

13 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

90 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

92 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

118 j

WCR and payment terms evolution
DEUX-SEVRES AUTOMOBILES DISTRIBUTION

Positioning of DEUX-SEVRES AUTOMOBILES DISTRIBUTION 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 DEUX-SEVRES AUTOMOBILES DISTRIBUTION is estimated at 4 951 125 € (range 2 165 346€ - 8 471 648€). With an EBITDA of 1 456 283€, 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
2165k€ 4951k€ 8471k€
4 951 125 € Range: 2 165 346€ - 8 471 648€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 456 283 € × 1.6x
Estimation 2 349 314 €
874 222€ - 3 497 865€
Revenue Multiple 30%
77 608 490 € × 0.16x
Estimation 12 448 609 €
5 685 463€ - 21 965 642€
Net Income Multiple 20%
80 278 € × 2.6x
Estimation 209 430 €
112 985€ - 665 118€

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 DEUX-SEVRES AUTOMOBILES DISTRIBUTION 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 DEUX-SEVRES AUTOMOBILES DISTRIBUTION

What is the revenue of DEUX-SEVRES AUTOMOBILES DISTRIBUTION ?

The revenue of DEUX-SEVRES AUTOMOBILES DISTRIBUTION in 2024 is 77.6 M€.

Is DEUX-SEVRES AUTOMOBILES DISTRIBUTION profitable?

Yes, DEUX-SEVRES AUTOMOBILES DISTRIBUTION generated a net profit of 80 k€ in 2024.

Where is the headquarters of DEUX-SEVRES AUTOMOBILES DISTRIBUTION ?

The headquarters of DEUX-SEVRES AUTOMOBILES DISTRIBUTION is located in NIORT (79000), in the department Deux-Sevres.

Where to find the tax return of DEUX-SEVRES AUTOMOBILES DISTRIBUTION ?

The tax return of DEUX-SEVRES AUTOMOBILES DISTRIBUTION 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 DEUX-SEVRES AUTOMOBILES DISTRIBUTION operate?

DEUX-SEVRES AUTOMOBILES DISTRIBUTION 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.