HERITAGE ET PATRIMOINE AUTOMOBILES : revenue, balance sheet and financial ratios

HERITAGE ET PATRIMOINE AUTOMOBILES is a French company founded 62 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BREAL-SOUS-MONTFORT (35310), this company of category PME shows in 2024 a revenue of 39 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - HERITAGE ET PATRIMOINE AUTOMOBILES (SIREN 315358861)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 38 873 € 1 539 233 € N/C 1 814 111 € N/C 2 089 882 € 1 997 141 € N/C
Net income 155 098 € -46 034 € -33 574 € 45 794 € -49 829 € 3 717 € 3 546 € 5 967 €
EBITDA -37 401 € -19 205 € N/C 83 182 € N/C 6 238 € 42 326 € -1 813 023 €
Net margin 399.0% -3.0% N/C 2.5% N/C 0.2% 0.2% N/C

Revenue and income statement

In 2024, HERITAGE ET PATRIMOINE AUTOMOBILES achieves revenue of 39 k€. Revenue is declining over the period 2017-2024 (CAGR: -43.0%). Significant drop of -97% vs 2022. After deducting consumption (35 k€), gross margin stands at 4 k€, i.e. a rate of 10%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -37 k€, representing -96.2% of revenue. Warning negative scissor effect: despite revenue change (-97%), EBITDA varies by -95%, reducing margin by 95.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 155 k€, i.e. 399.0% 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

38 873 €

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

3 881 €

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

-37 401 €

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

-36 359 €

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

155 098 €

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

-96.2%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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

60.491%

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

58.766%

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

-95.184%

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

-3.378

Solvency indicators evolution
HERITAGE ET PATRIMOINE AUTOMOBILES

Sector positioning

Debt ratio
60.49 2024
2021
2022
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average -6 pts over 3 years

In 2024, the debt ratio of HERITAGE ET PATRIMOINE A... (60.49) 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
58.77% 2024
2021
2022
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Excellent +19 pts over 3 years

In 2024, the financial autonomy of HERITAGE ET PATRIMOINE A... (58.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-3.38 years 2024
2022
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of HERITAGE ET PATRIMOINE A... (-3.38) 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 1757.66. 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

1757.661

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

-8.013

Liquidity indicators evolution
HERITAGE ET PATRIMOINE AUTOMOBILES

Sector positioning

Liquidity ratio
1757.66 2024
2021
2022
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Excellent

In 2024, the liquidity ratio of HERITAGE ET PATRIMOINE A... (1757.66) 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
-8.01x 2024
2022
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Average

In 2024, the interest coverage of HERITAGE ET PATRIMOINE A... (-8.0x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. Excellent situation: suppliers finance 156 days of the operating cycle (retail model). Overall, WCR represents 509 days of revenue, i.e. 55 k€ 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

54 913 €

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

156 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 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

509 j

WCR and payment terms evolution
HERITAGE ET PATRIMOINE AUTOMOBILES

Positioning of HERITAGE ET PATRIMOINE 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 HERITAGE ET PATRIMOINE AUTOMOBILES is estimated at 165 589 € (range 89 023€ - 520 607€). 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
89k€ 165k€ 520k€
165 589 € Range: 89 023€ - 520 607€
NAF 5 année 2024

Valuation detail by method

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Revenue Multiple 30%
38 873 € × 0.16x
Estimation 6 235 €
2 848€ - 11 002€
Net Income Multiple 20%
155 098 € × 2.6x
Estimation 404 621 €
218 288€ - 1 285 015€

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 HERITAGE ET PATRIMOINE 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 HERITAGE ET PATRIMOINE AUTOMOBILES

What is the revenue of HERITAGE ET PATRIMOINE AUTOMOBILES ?

The revenue of HERITAGE ET PATRIMOINE AUTOMOBILES in 2024 is 39 k€.

Is HERITAGE ET PATRIMOINE AUTOMOBILES profitable?

Yes, HERITAGE ET PATRIMOINE AUTOMOBILES generated a net profit of 155 k€ in 2024.

Where is the headquarters of HERITAGE ET PATRIMOINE AUTOMOBILES ?

The headquarters of HERITAGE ET PATRIMOINE AUTOMOBILES is located in BREAL-SOUS-MONTFORT (35310), in the department Ille-et-Vilaine.

Where to find the tax return of HERITAGE ET PATRIMOINE AUTOMOBILES ?

The tax return of HERITAGE ET PATRIMOINE 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 HERITAGE ET PATRIMOINE AUTOMOBILES operate?

HERITAGE ET PATRIMOINE 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.