ELEGANCE AUTOMOBILES : revenue, balance sheet and financial ratios

ELEGANCE AUTOMOBILES is a French company founded 16 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in RENNES (35000), this company of category ETI shows in 2025 a revenue of 11.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ELEGANCE AUTOMOBILES (SIREN 517502365)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 237 177 € 11 350 709 € 12 642 505 € 10 986 110 € 9 086 592 € 7 938 943 € 7 050 481 € 7 027 612 € 7 327 658 € 5 668 331 €
Net income -109 800 € -190 604 € -213 710 € 198 036 € 228 673 € 113 471 € 80 063 € -16 450 € 62 915 € 75 133 €
EBITDA -173 097 € 127 269 € 161 328 € 372 889 € 379 782 € 212 093 € 118 663 € -4 032 € 98 873 € 102 272 €
Net margin -1.0% -1.7% -1.7% 1.8% 2.5% 1.4% 1.1% -0.2% 0.9% 1.3%

Revenue and income statement

In 2025, ELEGANCE AUTOMOBILES achieves revenue of 11.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Slight decline of -1% vs 2024. After deducting consumption (9.4 M€), gross margin stands at 1.8 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -173 k€, representing -1.5% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -236%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -110 k€ (-1.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 237 177 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 813 267 €

EBITDA (2025) ?
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

-173 097 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-21 452 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-109 800 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.5%

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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 301%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

300.954%

Financial autonomy (2025) ?
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

11.876%

Cash flow / Revenue (2025) ?
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

-2.381%

Repayment capacity (2025) ?
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

-6.211

Asset age ratio (2025) ?
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

7.4%

Solvency indicators evolution
ELEGANCE AUTOMOBILES

Sector positioning

Debt ratio
300.95 2025
2023
2024
2025
Q1: 4.45
Med: 28.14
Q3: 98.29
Watch

In 2025, the debt ratio of ELEGANCE AUTOMOBILES (300.95) 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
11.88% 2025
2023
2024
2025
Q1: 21.55%
Med: 46.18%
Q3: 67.72%
Watch

In 2025, the financial autonomy of ELEGANCE AUTOMOBILES (11.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-6.21 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.8 years
Q3: 4.21 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of ELEGANCE AUTOMOBILES (-6.21) 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 182.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

182.841

Interest coverage (2025) ?
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

-53.595

Liquidity indicators evolution
ELEGANCE AUTOMOBILES

Sector positioning

Liquidity ratio
182.84 2025
2023
2024
2025
Q1: 178.81
Med: 299.18
Q3: 561.24
Average -26 pts over 3 years

In 2025, the liquidity ratio of ELEGANCE AUTOMOBILES (182.84) 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
-53.59x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.1x
Q3: 16.54x
Watch -51 pts over 3 years

In 2025, the interest coverage of ELEGANCE AUTOMOBILES (-53.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 94 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 110 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2016-2025, WCR increased by +129%, requiring additional financing.

Operating WCR (2025) ?
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

3 424 193 €

Customer credit (2025) ?
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

20 j

Supplier credit (2025) ?
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

69 j

Inventory turnover (2025) ?
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

94 j

WCR in days of revenue (2025) ?
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

110 j

WCR and payment terms evolution
ELEGANCE AUTOMOBILES

Positioning of ELEGANCE AUTOMOBILES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of ELEGANCE AUTOMOBILES is estimated at 2 343 617 € (range 1 283 138€ - 3 478 580€). The price/revenue ratio is 0.21x (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 2025
113 transactions
1283k€ 2343k€ 3478k€
2 343 617 € Range: 1 283 138€ - 3 478 580€
NAF 5 année 2025

Valuation method used

Revenue Multiple
11 237 177 € × 0.21x = 2 343 617 €
Range: 1 283 138€ - 3 478 581€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 ELEGANCE AUTOMOBILES 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 ELEGANCE AUTOMOBILES

What is the revenue of ELEGANCE AUTOMOBILES ?

The revenue of ELEGANCE AUTOMOBILES in 2025 is 11.2 M€.

Is ELEGANCE AUTOMOBILES profitable?

ELEGANCE AUTOMOBILES recorded a net loss in 2025.

Where is the headquarters of ELEGANCE AUTOMOBILES ?

The headquarters of ELEGANCE AUTOMOBILES is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of ELEGANCE AUTOMOBILES ?

The tax return of ELEGANCE AUTOMOBILES 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 ELEGANCE AUTOMOBILES operate?

ELEGANCE AUTOMOBILES 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.