E.P. AUTOMOTIVE RACING : revenue, balance sheet and financial ratios

E.P. AUTOMOTIVE RACING is a French company founded 12 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in MONS-EN-LAONNOIS (02000), this company of category PME shows in 2020 a revenue of 65 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 - E.P. AUTOMOTIVE RACING (SIREN 801338609)
Indicator 2020 2019 2018 2017
Revenue 65 422 € 76 778 € 74 001 € 280 986 €
Net income -36 308 € -45 779 € -220 304 € 72 743 €
EBITDA -26 838 € -29 463 € -193 280 € -47 275 €
Net margin -55.5% -59.6% -297.7% 25.9%

Revenue and income statement

In 2020, E.P. AUTOMOTIVE RACING achieves revenue of 65 k€. Revenue is declining over the period 2017-2020 (CAGR: -38.5%). Significant drop of -15% vs 2019. After deducting consumption (9 k€), gross margin stands at 57 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -27 k€, representing -41.0% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by +9%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -36 k€ (-55.5% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

65 422 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

56 528 €

EBITDA (2020) ?
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

-26 838 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-36 308 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-36 308 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-41.0%

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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 -120%. 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 -209%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-120.264%

Financial autonomy (2020) ?
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

-209.211%

Cash flow / Revenue (2020) ?
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

-41.023%

Repayment capacity (2020) ?
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

-13.518

Asset age ratio (2020) ?
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

16.2%

Solvency indicators evolution
E.P. AUTOMOTIVE RACING

Sector positioning

Debt ratio
-120.26 2020
2018
2019
2020
Q1: 6.24
Med: 41.16
Q3: 127.19
Excellent

In 2020, the debt ratio of E.P. AUTOMOTIVE RACING (-120.26) 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
-209.21% 2020
2018
2019
2020
Q1: 17.5%
Med: 39.23%
Q3: 59.04%
Watch

In 2020, the financial autonomy of E.P. AUTOMOTIVE RACING (-209.2%) 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
-13.52 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.47 years
Q3: 3.32 years
Excellent

In 2020, the repayment capacity of E.P. AUTOMOTIVE RACING (-13.52) 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 141.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

141.924

Interest coverage (2020) ?
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
E.P. AUTOMOTIVE RACING

Sector positioning

Liquidity ratio
141.92 2020
2018
2019
2020
Q1: 139.56
Med: 214.86
Q3: 320.34
Average -24 pts over 3 years

In 2020, the liquidity ratio of E.P. AUTOMOTIVE RACING (141.92) 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 2020
2018
2019
2020
Q1: 0.0x
Med: 0.22x
Q3: 3.12x
Average

In 2020, the interest coverage of E.P. AUTOMOTIVE RACING (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: 173 days. Excellent situation: suppliers finance 173 days of the operating cycle (retail model). Inventory turnover is 578 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 371 days of revenue, i.e. 67 k€ to permanently finance. Notable WCR improvement over the period (-64%), freeing up cash.

Operating WCR (2020) ?
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

67 386 €

Customer credit (2020) ?
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 (2020) ?
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

173 j

Inventory turnover (2020) ?
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

578 j

WCR in days of revenue (2020) ?
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

371 j

WCR and payment terms evolution
E.P. AUTOMOTIVE RACING

Positioning of E.P. AUTOMOTIVE RACING in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 104 transactions of similar company sales in 2020, the value of E.P. AUTOMOTIVE RACING is estimated at 16 759 € (range 8 898€ - 24 901€). The price/revenue ratio is 0.26x (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 2020
104 transactions
8k€ 16k€ 24k€
16 759 € Range: 8 898€ - 24 901€
NAF 5 année 2020

Valuation method used

Revenue Multiple
65 422 € × 0.26x = 16 759 €
Range: 8 899€ - 24 902€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 104 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 E.P. AUTOMOTIVE RACING with other companies in the same sector:

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

Frequently asked questions about E.P. AUTOMOTIVE RACING

What is the revenue of E.P. AUTOMOTIVE RACING ?

The revenue of E.P. AUTOMOTIVE RACING in 2020 is 65 k€.

Is E.P. AUTOMOTIVE RACING profitable?

E.P. AUTOMOTIVE RACING recorded a net loss in 2020.

Where is the headquarters of E.P. AUTOMOTIVE RACING ?

The headquarters of E.P. AUTOMOTIVE RACING is located in MONS-EN-LAONNOIS (02000), in the department Aisne.

Where to find the tax return of E.P. AUTOMOTIVE RACING ?

The tax return of E.P. AUTOMOTIVE RACING 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 E.P. AUTOMOTIVE RACING operate?

E.P. AUTOMOTIVE RACING 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.