ESPACE PERICAUD AUTOMOBILES : revenue, balance sheet and financial ratios

ESPACE PERICAUD AUTOMOBILES is a French company founded 27 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LIMOGES (87000), this company of category ETI shows in 2024 a revenue of 15.4 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 - ESPACE PERICAUD AUTOMOBILES (SIREN 418845095)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 398 344 € 13 846 498 € 13 501 049 € 14 568 763 € 12 656 528 € 14 548 435 € 14 860 153 € 8 692 212 € 9 008 163 €
Net income -207 809 € -157 576 € -54 004 € 4 972 € -76 862 € -59 236 € -124 633 € -144 130 € 2 316 €
EBITDA 21 986 € -64 542 € -18 052 € 176 541 € -11 512 € 81 717 € -150 548 € -219 556 € -37 090 €
Net margin -1.3% -1.1% -0.4% 0.0% -0.6% -0.4% -0.8% -1.7% 0.0%

Revenue and income statement

In 2024, ESPACE PERICAUD AUTOMOBILES achieves revenue of 15.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2023, growth of +11% (13.8 M€ -> 15.4 M€). After deducting consumption (12.1 M€), gross margin stands at 3.3 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -208 k€ (-1.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 398 344 €

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

3 336 269 €

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

21 986 €

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

-59 886 €

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

-207 809 €

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

0.1%

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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 731%. 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 6%. 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

730.526%

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

5.571%

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

-0.837%

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

-28.154

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

51.2%

Solvency indicators evolution
ESPACE PERICAUD AUTOMOBILES

Sector positioning

Debt ratio
730.53 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Watch

In 2024, the debt ratio of ESPACE PERICAUD AUTOMOBILES (730.53) 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
5.57% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average -8 pts over 3 years

In 2024, the financial autonomy of ESPACE PERICAUD AUTOMOBILES (5.6%) 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
-28.15 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of ESPACE PERICAUD AUTOMOBILES (-28.15) 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 165.40. 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 988.0x. 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

165.402

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

988.006

Liquidity indicators evolution
ESPACE PERICAUD AUTOMOBILES

Sector positioning

Liquidity ratio
165.4 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -9 pts over 3 years

In 2024, the liquidity ratio of ESPACE PERICAUD AUTOMOBILES (165.40) 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
988.01x 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 ESPACE PERICAUD AUTOMOBILES (988.0x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Inventory turnover is 154 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 170 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2016-2024, WCR increased by +165%, requiring additional financing.

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

7 256 162 €

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

22 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

97 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

154 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

170 j

WCR and payment terms evolution
ESPACE PERICAUD AUTOMOBILES

Positioning of ESPACE PERICAUD AUTOMOBILES 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 PERICAUD AUTOMOBILES is estimated at 948 393 € (range 431 269€ - 1 667 336€). With an EBITDA of 21 986€, 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
431k€ 948k€ 1667k€
948 393 € Range: 431 269€ - 1 667 336€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 986 € × 1.6x
Estimation 35 468 €
13 198€ - 52 808€
Revenue Multiple 30%
15 398 344 € × 0.16x
Estimation 2 469 935 €
1 128 056€ - 4 358 215€

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 PERICAUD 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 ESPACE PERICAUD AUTOMOBILES

What is the revenue of ESPACE PERICAUD AUTOMOBILES ?

The revenue of ESPACE PERICAUD AUTOMOBILES in 2024 is 15.4 M€.

Is ESPACE PERICAUD AUTOMOBILES profitable?

ESPACE PERICAUD AUTOMOBILES recorded a net loss in 2024.

Where is the headquarters of ESPACE PERICAUD AUTOMOBILES ?

The headquarters of ESPACE PERICAUD AUTOMOBILES is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of ESPACE PERICAUD AUTOMOBILES ?

The tax return of ESPACE PERICAUD 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 ESPACE PERICAUD AUTOMOBILES operate?

ESPACE PERICAUD 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.