ESPACE AUTOS EN BUGEY : revenue, balance sheet and financial ratios

ESPACE AUTOS EN BUGEY is a French company founded 14 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHATEAU-GAILLARD (01500), this company of category PME shows in 2024 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ESPACE AUTOS EN BUGEY (SIREN 533238507)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 142 113 € 2 033 010 € N/C 3 098 212 € 3 394 137 € 3 334 799 € 3 272 202 € 2 677 282 € 2 452 091 €
Net income 72 416 € -150 255 € -348 396 € -122 098 € 5 815 € 8 957 € 44 955 € 51 754 € 11 097 €
EBITDA 105 251 € -134 076 € N/C -95 518 € 28 718 € 26 146 € 69 374 € 76 166 € 27 196 €
Net margin 3.4% -7.4% N/C -3.9% 0.2% 0.3% 1.4% 1.9% 0.5%

Revenue and income statement

In 2024, ESPACE AUTOS EN BUGEY achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -1.7%). Vs 2023: +5%. After deducting consumption (1.3 M€), gross margin stands at 886 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 105 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +11.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 3.4% 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

2 142 113 €

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

886 293 €

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

105 251 €

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

117 781 €

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

72 416 €

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

4.9%

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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 -162%. 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 -62%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-162.127%

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

-62.421%

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

-4.929%

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

-4.309

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

15.0%

Solvency indicators evolution
ESPACE AUTOS EN BUGEY

Sector positioning

Debt ratio
-162.13 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Excellent

In 2024, the debt ratio of ESPACE AUTOS EN BUGEY (-162.13) 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
-62.42% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of ESPACE AUTOS EN BUGEY (-62.4%) 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
-4.31 years 2024
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of ESPACE AUTOS EN BUGEY (-4.31) 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 104.20. 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 4.0x. Financial charges are adequately covered by operations.

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

104.203

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

3.964

Liquidity indicators evolution
ESPACE AUTOS EN BUGEY

Sector positioning

Liquidity ratio
104.2 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Watch

In 2024, the liquidity ratio of ESPACE AUTOS EN BUGEY (104.20) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.96x 2024
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good +27 pts over 2 years

In 2024, the interest coverage of ESPACE AUTOS EN BUGEY (4.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 55 days of revenue, i.e. 330 k€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.

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

329 993 €

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

29 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

47 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

35 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

55 j

WCR and payment terms evolution
ESPACE AUTOS EN BUGEY

Positioning of ESPACE AUTOS EN BUGEY 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 ESPACE AUTOS EN BUGEY is estimated at 225 760 € (range 99 053€ - 428 283€). With an EBITDA of 105 251€, 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
99k€ 225k€ 428k€
225 760 € Range: 99 053€ - 428 283€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
105 251 € × 1.6x
Estimation 169 794 €
63 183€ - 252 804€
Revenue Multiple 30%
2 142 113 € × 0.16x
Estimation 343 601 €
156 927€ - 606 285€
Net Income Multiple 20%
72 416 € × 2.6x
Estimation 188 920 €
101 920€ - 599 980€

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 ESPACE AUTOS EN BUGEY 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 ESPACE AUTOS EN BUGEY

What is the revenue of ESPACE AUTOS EN BUGEY ?

The revenue of ESPACE AUTOS EN BUGEY in 2024 is 2.1 M€.

Is ESPACE AUTOS EN BUGEY profitable?

Yes, ESPACE AUTOS EN BUGEY generated a net profit of 72 k€ in 2024.

Where is the headquarters of ESPACE AUTOS EN BUGEY ?

The headquarters of ESPACE AUTOS EN BUGEY is located in CHATEAU-GAILLARD (01500), in the department Ain.

Where to find the tax return of ESPACE AUTOS EN BUGEY ?

The tax return of ESPACE AUTOS EN BUGEY 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 ESPACE AUTOS EN BUGEY operate?

ESPACE AUTOS EN BUGEY 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.