FRANCE AUTO PIECES ET ACCESSOIRES : revenue, balance sheet and financial ratios

FRANCE AUTO PIECES ET ACCESSOIRES is a French company founded 29 years ago, specialized in the sector Gestion de fonds. Based in CESSON-SEVIGNE (35510), this company of category PME shows in 2023 a revenue of 546 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FRANCE AUTO PIECES ET ACCESSOIRES (SIREN 410247761)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 546 000 € 668 240 € 711 739 € 817 543 € N/C 920 390 € N/C N/C
Net income -5 675 € -6 735 € -5 234 € -257 624 € -19 799 € -15 622 € -18 250 € 168 665 €
EBITDA 6 375 € -32 613 € -4 115 € 6 407 € N/C 888 € N/C N/C
Net margin -1.0% -1.0% -0.7% -31.5% N/C -1.7% N/C N/C

Revenue and income statement

In 2023, FRANCE AUTO PIECES ET ACCESSOIRES achieves revenue of 546 k€. Revenue is declining over the period 2018-2023 (CAGR: -9.9%). Significant drop of -18% vs 2022. After deducting consumption (211 k€), gross margin stands at 335 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 1.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-1.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

546 000 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

334 824 €

EBITDA (2023) ?
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

6 375 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-7 359 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 675 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.2%

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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 2%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.779%

Financial autonomy (2023) ?
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

75.63%

Cash flow / Revenue (2023) ?
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

-1.242%

Repayment capacity (2023) ?
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

-0.441

Solvency indicators evolution
FRANCE AUTO PIECES ET ACCESSOIRES

Sector positioning

Debt ratio
1.78 2023
2021
2022
2023
Q1: 0.0
Med: 10.76
Q3: 105.65
Good

In 2023, the debt ratio of FRANCE AUTO PIECES ET ACC... (1.78) 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
75.63% 2023
2021
2022
2023
Q1: 7.76%
Med: 49.44%
Q3: 87.3%
Good

In 2023, the financial autonomy of FRANCE AUTO PIECES ET ACC... (75.6%) 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
-0.44 years 2023
2021
2022
2023
Q1: -0.04 years
Med: 0.0 years
Q3: 3.17 years
Excellent

In 2023, the repayment capacity of FRANCE AUTO PIECES ET ACC... (-0.44) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 387.17. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

387.171

Interest coverage (2023) ?
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

0.031

Liquidity indicators evolution
FRANCE AUTO PIECES ET ACCESSOIRES

Sector positioning

Liquidity ratio
387.17 2023
2021
2022
2023
Q1: 99.58
Med: 453.92
Q3: 2892.4
Average -5 pts over 3 years

In 2023, the liquidity ratio of FRANCE AUTO PIECES ET ACC... (387.17) 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
0.03x 2023
2021
2022
2023
Q1: -59.61x
Med: 0.0x
Q3: 0.0x
Excellent +25 pts over 3 years

In 2023, the interest coverage of FRANCE AUTO PIECES ET ACC... (0.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 178 days of revenue, i.e. 270 k€ to permanently finance.

Operating WCR (2023) ?
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

270 456 €

Customer credit (2023) ?
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

29 j

Supplier credit (2023) ?
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

39 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

178 j

WCR and payment terms evolution
FRANCE AUTO PIECES ET ACCESSOIRES

Positioning of FRANCE AUTO PIECES ET ACCESSOIRES in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 77 transactions of similar company sales in 2023, the value of FRANCE AUTO PIECES ET ACCESSOIRES is estimated at 124 895 € (range 79 742€ - 191 334€). With an EBITDA of 6 375€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 2023
77 tx
79k€ 124k€ 191k€
124 895 € Range: 79 742€ - 191 334€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
6 375 € × 5.5x
Estimation 35 212 €
17 583€ - 48 969€
Revenue Multiple 30%
546 000 € × 0.50x
Estimation 274 367 €
183 342€ - 428 609€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Gestion de fonds)

Compare FRANCE AUTO PIECES ET ACCESSOIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about FRANCE AUTO PIECES ET ACCESSOIRES

What is the revenue of FRANCE AUTO PIECES ET ACCESSOIRES ?

The revenue of FRANCE AUTO PIECES ET ACCESSOIRES in 2023 is 546 k€.

Is FRANCE AUTO PIECES ET ACCESSOIRES profitable?

FRANCE AUTO PIECES ET ACCESSOIRES recorded a net loss in 2023.

Where is the headquarters of FRANCE AUTO PIECES ET ACCESSOIRES ?

The headquarters of FRANCE AUTO PIECES ET ACCESSOIRES is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.

Where to find the tax return of FRANCE AUTO PIECES ET ACCESSOIRES ?

The tax return of FRANCE AUTO PIECES ET ACCESSOIRES 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 FRANCE AUTO PIECES ET ACCESSOIRES operate?

FRANCE AUTO PIECES ET ACCESSOIRES operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.