ETIENNE AUTOMOBILES : revenue, balance sheet and financial ratios

ETIENNE AUTOMOBILES is a French company founded 14 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in BESANCON (25000), this company of category PME shows in 2017 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 - ETIENNE AUTOMOBILES (SIREN 534714225)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 1 394 996 € 1 469 296 €
Net income 26 561 € 1 493 € -5 948 € 52 267 € 27 518 € 74 645 € 65 465 € 39 205 €
EBITDA N/C N/C N/C N/C N/C N/C 37 765 € 62 194 €
Net margin N/C N/C N/C N/C N/C N/C 4.7% 2.7%

Revenue and income statement

In 2024, ETIENNE AUTOMOBILES generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 39 k€ -> 27 k€.

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

26 561 €

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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 22%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

21.626%

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

46.171%

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

25.5%

Solvency indicators evolution
ETIENNE AUTOMOBILES

Sector positioning

Debt ratio
21.63 2024
2021
2023
2024
Q1: 9.12
Med: 44.72
Q3: 119.03
Good -41 pts over 3 years

In 2024, the debt ratio of ETIENNE AUTOMOBILES (21.63) 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
46.17% 2024
2021
2023
2024
Q1: 17.36%
Med: 31.96%
Q3: 49.84%
Good +31 pts over 3 years

In 2024, the financial autonomy of ETIENNE AUTOMOBILES (46.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 193.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

193.214

Liquidity indicators evolution
ETIENNE AUTOMOBILES

Sector positioning

Liquidity ratio
193.21 2024
2021
2023
2024
Q1: 145.03
Med: 198.86
Q3: 330.56
Average

In 2024, the liquidity ratio of ETIENNE AUTOMOBILES (193.21) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ETIENNE AUTOMOBILES

Positioning of ETIENNE AUTOMOBILES in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of ETIENNE AUTOMOBILES is estimated at 22 408 € (range 4 767€ - 88 519€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
4k€ 22k€ 88k€
22 408 € Range: 4 767€ - 88 519€
NAF 5 all-time

Valuation method used

Net Income Multiple
26 561 € × 0.8x = 22 408 €
Range: 4 768€ - 88 519€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 d'autres véhicules automobiles)

Compare ETIENNE AUTOMOBILES with other companies in the same sector:

Frequently asked questions about ETIENNE AUTOMOBILES

What is the revenue of ETIENNE AUTOMOBILES ?

The revenue of ETIENNE AUTOMOBILES in 2017 is 1.4 M€.

Is ETIENNE AUTOMOBILES profitable?

Yes, ETIENNE AUTOMOBILES generated a net profit of 27 k€ in 2024.

Where is the headquarters of ETIENNE AUTOMOBILES ?

The headquarters of ETIENNE AUTOMOBILES is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of ETIENNE AUTOMOBILES ?

The tax return of ETIENNE 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 ETIENNE AUTOMOBILES operate?

ETIENNE AUTOMOBILES operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.