ETABLISSEMENTS FOUCHER : revenue, balance sheet and financial ratios

ETABLISSEMENTS FOUCHER is a French company founded 44 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in AUXERRE (89000), this company of category PME shows in 2024 a revenue of 21.0 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 - ETABLISSEMENTS FOUCHER (SIREN 320979834)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 994 987 € 12 282 332 € 17 956 893 € 16 818 557 € 13 684 467 € 16 943 371 € 18 241 122 € 17 497 220 € 16 688 340 €
Net income 420 799 € 78 767 € 565 700 € 335 433 € -133 689 € 54 409 € 210 122 € 147 626 € 136 741 €
EBITDA 687 460 € 196 116 € 669 148 € 327 801 € -154 482 € -21 971 € 217 774 € 218 254 € 193 207 €
Net margin 2.0% 0.6% 3.2% 2.0% -1.0% 0.3% 1.2% 0.8% 0.8%

Revenue and income statement

In 2024, ETABLISSEMENTS FOUCHER achieves revenue of 21.0 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Vs 2023, growth of +71% (12.3 M€ -> 21.0 M€). After deducting consumption (17.0 M€), gross margin stands at 4.0 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 687 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 421 k€, i.e. 2.0% 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

20 994 987 €

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

3 972 012 €

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

687 460 €

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

634 718 €

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

420 799 €

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

3.3%

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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 0%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.011%

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

36.061%

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

2.244%

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

0.001

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

27.0%

Solvency indicators evolution
ETABLISSEMENTS FOUCHER

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Excellent -11 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS FOUCHER (0.01) 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
36.06% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of ETABLISSEMENTS FOUCHER (36.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good -14 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS FOUCHER (0.00) 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 149.13. 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 15.3x. 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

149.127

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

15.345

Liquidity indicators evolution
ETABLISSEMENTS FOUCHER

Sector positioning

Liquidity ratio
149.13 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -12 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS FOUCHER (149.13) 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
15.35x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good +10 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS FOUCHER (15.3x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 92 days of revenue, i.e. 5.4 M€ to permanently finance. Over 2016-2024, WCR increased by +25%, 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

5 386 054 €

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

12 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

68 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

90 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

92 j

WCR and payment terms evolution
ETABLISSEMENTS FOUCHER

Positioning of ETABLISSEMENTS FOUCHER 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 ETABLISSEMENTS FOUCHER is estimated at 1 784 366 € (range 786 209€ - 3 305 561€). With an EBITDA of 687 460€, 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
786k€ 1784k€ 3305k€
1 784 366 € Range: 786 209€ - 3 305 561€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
687 460 € × 1.6x
Estimation 1 109 029 €
412 689€ - 1 651 219€
Revenue Multiple 30%
20 994 987 € × 0.16x
Estimation 3 367 652 €
1 538 056€ - 5 942 241€
Net Income Multiple 20%
420 799 € × 2.6x
Estimation 1 097 785 €
592 241€ - 3 486 395€

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 ETABLISSEMENTS FOUCHER 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 ETABLISSEMENTS FOUCHER

What is the revenue of ETABLISSEMENTS FOUCHER ?

The revenue of ETABLISSEMENTS FOUCHER in 2024 is 21.0 M€.

Is ETABLISSEMENTS FOUCHER profitable?

Yes, ETABLISSEMENTS FOUCHER generated a net profit of 421 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS FOUCHER ?

The headquarters of ETABLISSEMENTS FOUCHER is located in AUXERRE (89000), in the department Yonne.

Where to find the tax return of ETABLISSEMENTS FOUCHER ?

The tax return of ETABLISSEMENTS FOUCHER 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 ETABLISSEMENTS FOUCHER operate?

ETABLISSEMENTS FOUCHER 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.