ESPACE INTERNATIONAL AUTOMOBILE : revenue, balance sheet and financial ratios

ESPACE INTERNATIONAL AUTOMOBILE is a French company now closed founded 34 years ago, formerly specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in PONT-L EVEQUE (14130), this company of category PME shows in 2023 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - ESPACE INTERNATIONAL AUTOMOBILE (SIREN 384327466)
Indicator 2023 2021 2020 2019 2018
Revenue 1 405 312 € 1 013 177 € 839 586 € 1 373 003 € 1 342 999 €
Net income 161 927 € 94 487 € 4 871 € 208 266 € 264 669 €
EBITDA 273 960 € 259 584 € 175 201 € 222 701 € 187 330 €
Net margin 11.5% 9.3% 0.6% 15.2% 19.7%

Revenue and income statement

In 2023, ESPACE INTERNATIONAL AUTOMOBILE achieves revenue of 1.4 M€. Revenue is growing positively over 5 years (CAGR: +0.9%). Vs 2021, growth of +39% (1.0 M€ -> 1.4 M€). After deducting consumption (71 k€), gross margin stands at 1.3 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 274 k€, representing 19.5% of revenue. Warning negative scissor effect: despite revenue change (+39%), EBITDA varies by +6%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 162 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.

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

1 405 312 €

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

1 334 710 €

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

273 960 €

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

175 903 €

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

161 927 €

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

19.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

9.788%

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

83.807%

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

18.388%

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

0.471

Asset age ratio (2023) ?
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

10.1%

Solvency indicators evolution
ESPACE INTERNATIONAL AUTOMOBILE

Sector positioning

Debt ratio
9.79 2023
2020
2021
2023
Q1: 0.0
Med: 13.52
Q3: 106.92
Good -10 pts over 3 years

In 2023, the debt ratio of ESPACE INTERNATIONAL AUTO... (9.79) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
83.81% 2023
2020
2021
2023
Q1: 0.95%
Med: 20.85%
Q3: 53.03%
Excellent

In 2023, the financial autonomy of ESPACE INTERNATIONAL AUTO... (83.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.47 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.37 years
Average -17 pts over 3 years

In 2023, the repayment capacity of ESPACE INTERNATIONAL AUTO... (0.47) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1140.73. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1140.729

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

0.366

Liquidity indicators evolution
ESPACE INTERNATIONAL AUTOMOBILE

Sector positioning

Liquidity ratio
1140.73 2023
2020
2021
2023
Q1: 98.81
Med: 196.82
Q3: 418.81
Excellent

In 2023, the liquidity ratio of ESPACE INTERNATIONAL AUTO... (1140.73) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.37x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Good -18 pts over 3 years

In 2023, the interest coverage of ESPACE INTERNATIONAL AUTO... (0.4x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 41 k€ to permanently finance.

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

41 358 €

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

4 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

17 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

7 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

11 j

WCR and payment terms evolution
ESPACE INTERNATIONAL AUTOMOBILE

Positioning of ESPACE INTERNATIONAL AUTOMOBILE in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 648 689€ to 2 333 321€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
648k€ 1264k€ 2333k€
1 264 570 € Range: 648 689€ - 2 333 321€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare ESPACE INTERNATIONAL AUTOMOBILE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about ESPACE INTERNATIONAL AUTOMOBILE

What is the revenue of ESPACE INTERNATIONAL AUTOMOBILE ?

The revenue of ESPACE INTERNATIONAL AUTOMOBILE in 2023 is 1.4 M€.

Is ESPACE INTERNATIONAL AUTOMOBILE profitable?

Yes, ESPACE INTERNATIONAL AUTOMOBILE generated a net profit of 162 k€ in 2023.

Where is the headquarters of ESPACE INTERNATIONAL AUTOMOBILE ?

The headquarters of ESPACE INTERNATIONAL AUTOMOBILE is located in PONT-L EVEQUE (14130), in the department Calvados.

Where to find the tax return of ESPACE INTERNATIONAL AUTOMOBILE ?

The tax return of ESPACE INTERNATIONAL AUTOMOBILE 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 INTERNATIONAL AUTOMOBILE operate?

ESPACE INTERNATIONAL AUTOMOBILE operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.