EST AUTOMOBILES : revenue, balance sheet and financial ratios

EST AUTOMOBILES is a French company founded 23 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BARBEREY-SAINT-SULPICE (10600), this company of category ETI shows in 2023 a revenue of 56.4 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 - EST AUTOMOBILES (SIREN 443500574)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue 56 381 810 € 47 132 777 € 46 979 462 € 43 893 287 € 27 254 435 € 27 338 879 € 26 969 305 €
Net income 688 350 € 836 029 € 183 534 € 77 536 € 143 476 € 179 751 € 150 844 €
EBITDA 1 415 317 € 1 150 228 € 27 703 € -4 806 € 303 621 € 298 013 € 229 709 €
Net margin 1.2% 1.8% 0.4% 0.2% 0.5% 0.7% 0.6%

Revenue and income statement

In 2023, EST AUTOMOBILES achieves revenue of 56.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.1%. Vs 2022, growth of +20% (47.1 M€ -> 56.4 M€). After deducting consumption (46.6 M€), gross margin stands at 9.7 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 688 k€, i.e. 1.2% 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

56 381 810 €

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

9 740 566 €

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

1 415 317 €

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

1 453 743 €

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

688 350 €

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

2.5%

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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 2%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.51%

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

14.189%

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

1.089%

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

0.078

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

39.9%

Solvency indicators evolution
EST AUTOMOBILES

Sector positioning

Debt ratio
1.51 2023
2021
2022
2023
Q1: 5.35
Med: 46.58
Q3: 142.41
Excellent -40 pts over 3 years

In 2023, the debt ratio of EST AUTOMOBILES (1.51) 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
14.19% 2023
2021
2022
2023
Q1: 10.97%
Med: 26.91%
Q3: 51.24%
Average

In 2023, the financial autonomy of EST AUTOMOBILES (14.2%) 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
0.08 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Good

In 2023, the repayment capacity of EST AUTOMOBILES (0.08) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 98.54. 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 35.6x. Operating income very largely covers interest expenses: high safety margin.

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

98.544

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

35.609

Liquidity indicators evolution
EST AUTOMOBILES

Sector positioning

Liquidity ratio
98.54 2023
2021
2022
2023
Q1: 135.15
Med: 203.86
Q3: 381.72
Average

In 2023, the liquidity ratio of EST AUTOMOBILES (98.54) 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
35.61x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.1x
Q3: 18.92x
Excellent

In 2023, the interest coverage of EST AUTOMOBILES (35.6x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 121 days of revenue, i.e. 19.0 M€ to permanently finance. Over 2016-2023, WCR increased by +178%, requiring additional financing.

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

19 023 223 €

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

17 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

111 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

85 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

121 j

WCR and payment terms evolution
EST AUTOMOBILES

Positioning of EST AUTOMOBILES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of EST AUTOMOBILES is estimated at 3 366 478 € (range 1 503 438€ - 8 197 122€). With an EBITDA of 1 415 317€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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 2023
149 transactions
1503k€ 3366k€ 8197k€
3 366 478 € Range: 1 503 438€ - 8 197 122€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
1 415 317 € × 1.3x
Estimation 1 879 712 €
470 579€ - 4 804 337€
Revenue Multiple 30%
56 381 810 € × 0.13x
Estimation 7 141 514 €
3 990 547€ - 17 629 563€
Net Income Multiple 20%
688 350 € × 2.1x
Estimation 1 420 839 €
354 926€ - 2 530 428€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 EST 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 EST AUTOMOBILES

What is the revenue of EST AUTOMOBILES ?

The revenue of EST AUTOMOBILES in 2023 is 56.4 M€.

Is EST AUTOMOBILES profitable?

Yes, EST AUTOMOBILES generated a net profit of 688 k€ in 2023.

Where is the headquarters of EST AUTOMOBILES ?

The headquarters of EST AUTOMOBILES is located in BARBEREY-SAINT-SULPICE (10600), in the department Aube.

Where to find the tax return of EST AUTOMOBILES ?

The tax return of EST 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 EST AUTOMOBILES operate?

EST 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.