FR AUTOMOBILES POLAT : revenue, balance sheet and financial ratios

FR AUTOMOBILES POLAT is a French company founded 7 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in COLOMIERS (31770), this company of category PME shows in 2024 a revenue of 1.1 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 - FR AUTOMOBILES POLAT (SIREN 848313193)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 1 141 749 € 967 461 € 1 198 593 € 1 181 589 € 812 520 € 552 353 €
Net income 41 889 € 15 857 € 26 303 € 46 310 € 39 440 € 34 020 €
EBITDA 40 706 € 22 555 € 40 989 € 54 099 € 14 364 € 48 187 €
Net margin 3.7% 1.6% 2.2% 3.9% 4.9% 6.2%

Revenue and income statement

In 2024, FR AUTOMOBILES POLAT achieves revenue of 1.1 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.6%. Vs 2023, growth of +18% (967 k€ -> 1.1 M€). After deducting consumption (774 k€), gross margin stands at 367 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 3.7% 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

1 141 749 €

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

367 268 €

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

40 706 €

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

48 603 €

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

41 889 €

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

3.6%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% 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

32.373%

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

19.29%

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

4.079%

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

1.526

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

26.8%

Solvency indicators evolution
FR AUTOMOBILES POLAT

Sector positioning

Debt ratio
32.37 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Average -20 pts over 3 years

In 2024, the debt ratio of FR AUTOMOBILES POLAT (32.37) 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
19.29% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Average -27 pts over 3 years

In 2024, the financial autonomy of FR AUTOMOBILES POLAT (19.3%) 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
1.53 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average -8 pts over 3 years

In 2024, the repayment capacity of FR AUTOMOBILES POLAT (1.53) 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 336.87. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

336.866

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

1.857

Liquidity indicators evolution
FR AUTOMOBILES POLAT

Sector positioning

Liquidity ratio
336.87 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Excellent

In 2024, the liquidity ratio of FR AUTOMOBILES POLAT (336.87) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.86x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Good -15 pts over 3 years

In 2024, the interest coverage of FR AUTOMOBILES POLAT (1.9x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 59 days of revenue, i.e. 188 k€ to permanently finance. Over 2019-2024, WCR increased by +663%, 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

187 898 €

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

7 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

16 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

75 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

59 j

WCR and payment terms evolution
FR AUTOMOBILES POLAT

Positioning of FR AUTOMOBILES POLAT 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 FR AUTOMOBILES POLAT is estimated at 269 270 € (range 135 010€ - 492 210€). With an EBITDA of 40 706€, 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
135k€ 269k€ 492k€
269 270 € Range: 135 010€ - 492 210€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
40 706 € × 5.5x
Estimation 224 830 €
85 845€ - 364 668€
Revenue Multiple 30%
1 141 749 € × 0.35x
Estimation 396 357 €
262 711€ - 743 895€
Net Income Multiple 20%
41 889 € × 4.5x
Estimation 189 741 €
66 373€ - 433 543€

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 FR AUTOMOBILES POLAT with other companies in the same sector:

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

Frequently asked questions about FR AUTOMOBILES POLAT

What is the revenue of FR AUTOMOBILES POLAT ?

The revenue of FR AUTOMOBILES POLAT in 2024 is 1.1 M€.

Is FR AUTOMOBILES POLAT profitable?

Yes, FR AUTOMOBILES POLAT generated a net profit of 42 k€ in 2024.

Where is the headquarters of FR AUTOMOBILES POLAT ?

The headquarters of FR AUTOMOBILES POLAT is located in COLOMIERS (31770), in the department Haute-Garonne.

Where to find the tax return of FR AUTOMOBILES POLAT ?

The tax return of FR AUTOMOBILES POLAT 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 FR AUTOMOBILES POLAT operate?

FR AUTOMOBILES POLAT 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.