EURL PHILIPPE DELCROS : revenue, balance sheet and financial ratios

EURL PHILIPPE DELCROS is a French company founded 15 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-ROME-DE-CERNON (12490), this company of category PME shows in 2024 a revenue of 426 k€. 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 - EURL PHILIPPE DELCROS (SIREN 522902352)
Indicator 2024 2023
Revenue 425 619 € 392 985 €
Net income 12 287 € 15 492 €
EBITDA 31 247 € 32 395 €
Net margin 2.9% 3.9%

Revenue and income statement

In 2024, EURL PHILIPPE DELCROS achieves revenue of 426 k€. Vs 2023: +8%. After deducting consumption (215 k€), gross margin stands at 211 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 2.9% 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

425 619 €

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

210 554 €

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

31 247 €

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

11 661 €

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

12 287 €

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

7.3%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

37.923%

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

58.575%

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

5.786%

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

2.633

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

51.3%

Solvency indicators evolution
EURL PHILIPPE DELCROS

Sector positioning

Debt ratio
37.92 2024
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Average

In 2024, the debt ratio of EURL PHILIPPE DELCROS (37.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
58.58% 2024
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Good

In 2024, the financial autonomy of EURL PHILIPPE DELCROS (58.6%) 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
2.63 years 2024
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average

In 2024, the repayment capacity of EURL PHILIPPE DELCROS (2.63) 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 238.67. 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 4.1x. Financial charges are adequately covered by operations.

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

238.67

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

4.09

Liquidity indicators evolution
EURL PHILIPPE DELCROS

Sector positioning

Liquidity ratio
238.67 2024
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Good -8 pts over 2 years

In 2024, the liquidity ratio of EURL PHILIPPE DELCROS (238.67) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.09x 2024
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Good

In 2024, the interest coverage of EURL PHILIPPE DELCROS (4.1x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 54 k€ to permanently finance.

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

53 509 €

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

27 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

51 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

19 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

45 j

WCR and payment terms evolution
EURL PHILIPPE DELCROS

Positioning of EURL PHILIPPE DELCROS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of EURL PHILIPPE DELCROS is estimated at 141 749 € (range 66 222€ - 248 590€). With an EBITDA of 31 247€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
66k€ 141k€ 248k€
141 749 € Range: 66 222€ - 248 590€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
31 247 € × 5.5x
Estimation 172 586 €
65 897€ - 279 928€
Revenue Multiple 30%
425 619 € × 0.35x
Estimation 147 753 €
97 933€ - 277 308€
Net Income Multiple 20%
12 287 € × 4.5x
Estimation 55 655 €
19 469€ - 127 168€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare EURL PHILIPPE DELCROS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about EURL PHILIPPE DELCROS

What is the revenue of EURL PHILIPPE DELCROS ?

The revenue of EURL PHILIPPE DELCROS in 2024 is 426 k€.

Is EURL PHILIPPE DELCROS profitable?

Yes, EURL PHILIPPE DELCROS generated a net profit of 12 k€ in 2024.

Where is the headquarters of EURL PHILIPPE DELCROS ?

The headquarters of EURL PHILIPPE DELCROS is located in SAINT-ROME-DE-CERNON (12490), in the department Aveyron.

Where to find the tax return of EURL PHILIPPE DELCROS ?

The tax return of EURL PHILIPPE DELCROS 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 EURL PHILIPPE DELCROS operate?

EURL PHILIPPE DELCROS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.