F.L.A. AUTOMOBILES : revenue, balance sheet and financial ratios

F.L.A. AUTOMOBILES is a French company founded 28 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ANNEMASSE (74100), this company of category ETI shows in 2024 a revenue of 15.5 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 - F.L.A. AUTOMOBILES (SIREN 418521456)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 544 974 € 15 787 599 € 14 654 279 € 15 266 704 € 14 221 867 € 14 811 944 € 17 885 183 € 19 418 351 € 16 375 938 €
Net income 313 556 € 159 419 € 423 911 € 332 924 € 100 598 € 117 877 € 100 605 € 334 584 € 241 350 €
EBITDA 502 846 € 258 278 € 659 970 € 473 484 € 238 267 € 207 746 € 209 565 € 612 724 € 461 638 €
Net margin 2.0% 1.0% 2.9% 2.2% 0.7% 0.8% 0.6% 1.7% 1.5%

Revenue and income statement

In 2024, F.L.A. AUTOMOBILES achieves revenue of 15.5 M€. Activity remains stable over the period (CAGR: -0.6%). Slight decline of -2% vs 2023. After deducting consumption (12.5 M€), gross margin stands at 3.1 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 503 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 314 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

15 544 974 €

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

3 062 199 €

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

502 846 €

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

474 654 €

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

313 556 €

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

3.2%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% 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

73.863%

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

19.46%

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

2.252%

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

2.186

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

6.9%

Solvency indicators evolution
F.L.A. AUTOMOBILES

Sector positioning

Debt ratio
73.86 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average

In 2024, the debt ratio of F.L.A. AUTOMOBILES (73.86) 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
19.46% 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 F.L.A. AUTOMOBILES (19.5%) 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
2.19 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +24 pts over 3 years

In 2024, the repayment capacity of F.L.A. AUTOMOBILES (2.19) 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 130.36. 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 20.4x. 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

130.36

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

20.36

Liquidity indicators evolution
F.L.A. AUTOMOBILES

Sector positioning

Liquidity ratio
130.36 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Watch

In 2024, the liquidity ratio of F.L.A. AUTOMOBILES (130.36) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
20.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good +7 pts over 3 years

In 2024, the interest coverage of F.L.A. AUTOMOBILES (20.4x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 147 days. Excellent situation: suppliers finance 136 days of the operating cycle (retail model). Inventory turnover is 148 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 167 days of revenue, i.e. 7.2 M€ to permanently finance. Over 2016-2024, WCR increased by +82%, 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

7 200 432 €

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

11 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

147 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

148 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

167 j

WCR and payment terms evolution
F.L.A. AUTOMOBILES

Positioning of F.L.A. 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 F.L.A. AUTOMOBILES is estimated at 1 317 240 € (range 580 832€ - 2 443 384€). With an EBITDA of 502 846€, 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
580k€ 1317k€ 2443k€
1 317 240 € Range: 580 832€ - 2 443 384€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
502 846 € × 1.6x
Estimation 811 204 €
301 864€ - 1 207 792€
Revenue Multiple 30%
15 544 974 € × 0.16x
Estimation 2 493 455 €
1 138 798€ - 4 399 716€
Net Income Multiple 20%
313 556 € × 2.6x
Estimation 818 008 €
441 305€ - 2 597 868€

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 F.L.A. 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 F.L.A. AUTOMOBILES

What is the revenue of F.L.A. AUTOMOBILES ?

The revenue of F.L.A. AUTOMOBILES in 2024 is 15.5 M€.

Is F.L.A. AUTOMOBILES profitable?

Yes, F.L.A. AUTOMOBILES generated a net profit of 314 k€ in 2024.

Where is the headquarters of F.L.A. AUTOMOBILES ?

The headquarters of F.L.A. AUTOMOBILES is located in ANNEMASSE (74100), in the department Haute-Savoie.

Where to find the tax return of F.L.A. AUTOMOBILES ?

The tax return of F.L.A. 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 F.L.A. AUTOMOBILES operate?

F.L.A. 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.