GROUPEMENT DE L'OCCASION : revenue, balance sheet and financial ratios

GROUPEMENT DE L'OCCASION is a French company founded 37 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in TOULOUSE (31100), this company of category PME shows in 2022 a revenue of 1.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GROUPEMENT DE L'OCCASION (SIREN 350244265)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 1 867 216 € N/C N/C N/C 2 248 444 € 2 055 118 € 1 920 033 € 1 756 257 €
Net income 12 330 € 20 150 € -76 592 € 16 944 € 3 007 € -29 551 € 62 205 € 18 238 € 11 341 € 13 607 €
EBITDA N/C N/C -119 266 € N/C N/C N/C -27 165 € 14 128 € 4 368 € -52 445 €
Net margin N/C N/C -4.1% N/C N/C N/C 2.8% 0.9% 0.6% 0.8%

Revenue and income statement

In 2024, GROUPEMENT DE L'OCCASION generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 14 k€ -> 12 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

12 330 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 48%. 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

10.919%

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

47.633%

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

4.8%

Solvency indicators evolution
GROUPEMENT DE L'OCCASION

Sector positioning

Debt ratio
10.92 2024
2022
2023
2024
Q1: 5.46
Med: 23.98
Q3: 69.29
Good -15 pts over 3 years

In 2024, the debt ratio of GROUPEMENT DE L'OCCASION (10.92) 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
47.63% 2024
2022
2023
2024
Q1: 21.53%
Med: 45.62%
Q3: 63.33%
Good -14 pts over 3 years

In 2024, the financial autonomy of GROUPEMENT DE L'OCCASION (47.6%) 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
-0.84 years 2022
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Excellent

In 2022, the repayment capacity of GROUPEMENT DE L'OCCASION (-0.84) 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 210.70. 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

210.702

Liquidity indicators evolution
GROUPEMENT DE L'OCCASION

Sector positioning

Liquidity ratio
210.7 2024
2022
2023
2024
Q1: 143.21
Med: 217.16
Q3: 327.59
Average -27 pts over 3 years

In 2024, the liquidity ratio of GROUPEMENT DE L'OCCASION (210.70) 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
-0.3x 2022
2022
Q1: 0.0x
Med: 0.82x
Q3: 3.72x
Average

In 2022, the interest coverage of GROUPEMENT DE L'OCCASION (-0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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
GROUPEMENT DE L'OCCASION

Positioning of GROUPEMENT DE L'OCCASION 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 GROUPEMENT DE L'OCCASION is estimated at 55 850 € (range 19 536€ - 127 613€). 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
19k€ 55k€ 127k€
55 850 € Range: 19 536€ - 127 613€
NAF 5 année 2024

Valuation method used

Net Income Multiple
12 330 € × 4.5x = 55 850 €
Range: 19 537€ - 127 613€

Only this financial indicator is available for this company.

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 GROUPEMENT DE L'OCCASION with other companies in the same sector:

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

Frequently asked questions about GROUPEMENT DE L'OCCASION

What is the revenue of GROUPEMENT DE L'OCCASION ?

The revenue of GROUPEMENT DE L'OCCASION in 2022 is 1.9 M€.

Is GROUPEMENT DE L'OCCASION profitable?

Yes, GROUPEMENT DE L'OCCASION generated a net profit of 12 k€ in 2024.

Where is the headquarters of GROUPEMENT DE L'OCCASION ?

The headquarters of GROUPEMENT DE L'OCCASION is located in TOULOUSE (31100), in the department Haute-Garonne.

Where to find the tax return of GROUPEMENT DE L'OCCASION ?

The tax return of GROUPEMENT DE L'OCCASION 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 GROUPEMENT DE L'OCCASION operate?

GROUPEMENT DE L'OCCASION 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.