HARLEY DISTRICT 78 : revenue, balance sheet and financial ratios

HARLEY DISTRICT 78 is a French company founded 25 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHAMBOURCY (78240), this company of category PME shows in 2024 a revenue of 4.1 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 - HARLEY DISTRICT 78 (SIREN 431412170)
Indicator 2024 2023 2019 2018 2017 2016
Revenue 4 101 926 € 2 195 254 € N/C N/C N/C N/C
Net income 221 034 € -205 019 € -200 943 € 139 601 € 48 834 € 56 559 €
EBITDA 273 869 € -277 684 € N/C N/C N/C N/C
Net margin 5.4% -9.3% N/C N/C N/C N/C

Revenue and income statement

In 2024, HARLEY DISTRICT 78 achieves revenue of 4.1 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +86.9%. Vs 2023, growth of +87% (2.2 M€ -> 4.1 M€). After deducting consumption (3.1 M€), gross margin stands at 962 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 274 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +19.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 221 k€, i.e. 5.4% 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

4 101 926 €

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

962 393 €

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

273 869 €

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

230 617 €

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

221 034 €

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

6.7%

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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 207%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 20%. 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 5.6% 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

207.385%

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

19.707%

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

5.591%

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

2.183

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

3.6%

Solvency indicators evolution
HARLEY DISTRICT 78

Sector positioning

Debt ratio
207.38 2024
2019
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average +39 pts over 3 years

In 2024, the debt ratio of HARLEY DISTRICT 78 (207.38) 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
19.71% 2024
2019
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average -21 pts over 3 years

In 2024, the financial autonomy of HARLEY DISTRICT 78 (19.7%) 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
2.18 years 2024
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +40 pts over 2 years

In 2024, the repayment capacity of HARLEY DISTRICT 78 (2.18) 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 246.82. 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 6.4x. 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

246.822

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

6.429

Liquidity indicators evolution
HARLEY DISTRICT 78

Sector positioning

Liquidity ratio
246.82 2024
2019
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good +7 pts over 3 years

In 2024, the liquidity ratio of HARLEY DISTRICT 78 (246.82) 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
6.43x 2024
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good +30 pts over 2 years

In 2024, the interest coverage of HARLEY DISTRICT 78 (6.4x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 92 days of revenue, i.e. 1.0 M€ 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

1 044 761 €

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

13 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

32 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

90 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

92 j

WCR and payment terms evolution
HARLEY DISTRICT 78

Positioning of HARLEY DISTRICT 78 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 HARLEY DISTRICT 78 is estimated at 533 621 € (range 234 570€ - 1 043 458€). With an EBITDA of 273 869€, 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
234k€ 533k€ 1043k€
533 621 € Range: 234 570€ - 1 043 458€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
273 869 € × 1.6x
Estimation 441 813 €
164 406€ - 657 810€
Revenue Multiple 30%
4 101 926 € × 0.16x
Estimation 657 960 €
300 500€ - 1 160 974€
Net Income Multiple 20%
221 034 € × 2.6x
Estimation 576 636 €
311 087€ - 1 831 306€

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 HARLEY DISTRICT 78 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 HARLEY DISTRICT 78

What is the revenue of HARLEY DISTRICT 78 ?

The revenue of HARLEY DISTRICT 78 in 2024 is 4.1 M€.

Is HARLEY DISTRICT 78 profitable?

Yes, HARLEY DISTRICT 78 generated a net profit of 221 k€ in 2024.

Where is the headquarters of HARLEY DISTRICT 78 ?

The headquarters of HARLEY DISTRICT 78 is located in CHAMBOURCY (78240), in the department Yvelines.

Where to find the tax return of HARLEY DISTRICT 78 ?

The tax return of HARLEY DISTRICT 78 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 HARLEY DISTRICT 78 operate?

HARLEY DISTRICT 78 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.