JEAN LAIN AUTOSPORT : revenue, balance sheet and financial ratios

JEAN LAIN AUTOSPORT is a French company founded 36 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LA MOTTE-SERVOLEX (73290), this company of category ETI shows in 2024 a revenue of 362.9 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 - JEAN LAIN AUTOSPORT (SIREN 352538268)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 362 871 689 € 378 408 012 € 424 036 644 € 405 330 254 € 306 019 359 € 315 471 881 € 269 433 443 € 234 924 448 € 249 884 880 €
Net income 619 167 € 1 263 394 € 2 346 003 € 1 441 313 € 1 665 717 € 1 197 764 € 1 258 822 € 1 866 435 € 1 165 812 €
EBITDA 4 224 297 € 2 496 015 € 3 651 111 € 3 429 245 € 3 700 033 € 3 864 533 € 3 226 009 € 3 383 918 € 1 610 364 €
Net margin 0.2% 0.3% 0.6% 0.4% 0.5% 0.4% 0.5% 0.8% 0.5%

Revenue and income statement

In 2024, JEAN LAIN AUTOSPORT achieves revenue of 362.9 M€. Revenue is growing positively over 9 years (CAGR: +4.8%). Slight decline of -4% vs 2023. After deducting consumption (310.9 M€), gross margin stands at 52.0 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.2 M€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 619 k€, i.e. 0.2% 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

362 871 689 €

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

52 020 988 €

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

4 224 297 €

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

4 487 310 €

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

619 167 €

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

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 814%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 117.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% 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

813.506%

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

8.023%

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

0.074%

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

117.889

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

41.0%

Solvency indicators evolution
JEAN LAIN AUTOSPORT

Sector positioning

Debt ratio
813.51 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Watch

In 2024, the debt ratio of JEAN LAIN AUTOSPORT (813.51) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.02% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average

In 2024, the financial autonomy of JEAN LAIN AUTOSPORT (8.0%) 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
117.89 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch

In 2024, the repayment capacity of JEAN LAIN AUTOSPORT (117.89) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 125.09. 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 124.3x. 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

125.092

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

124.328

Liquidity indicators evolution
JEAN LAIN AUTOSPORT

Sector positioning

Liquidity ratio
125.09 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Watch

In 2024, the liquidity ratio of JEAN LAIN AUTOSPORT (125.09) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
124.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Excellent

In 2024, the interest coverage of JEAN LAIN AUTOSPORT (124.3x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 153 days of revenue, i.e. 154.0 M€ to permanently finance. Over 2016-2024, WCR increased by +210%, 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

153 995 487 €

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

18 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

80 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

153 j

WCR and payment terms evolution
JEAN LAIN AUTOSPORT

Positioning of JEAN LAIN AUTOSPORT 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 JEAN LAIN AUTOSPORT is estimated at 21 192 107 € (range 9 417 234€ - 36 910 407€). With an EBITDA of 4 224 297€, 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
9417k€ 21192k€ 36910k€
21 192 107 € Range: 9 417 234€ - 36 910 407€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 224 297 € × 1.6x
Estimation 6 814 747 €
2 535 889€ - 10 146 395€
Revenue Multiple 30%
362 871 689 € × 0.16x
Estimation 58 205 585 €
26 583 347€ - 102 704 094€
Net Income Multiple 20%
619 167 € × 2.6x
Estimation 1 615 290 €
871 427€ - 5 129 910€

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 JEAN LAIN AUTOSPORT 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 JEAN LAIN AUTOSPORT

What is the revenue of JEAN LAIN AUTOSPORT ?

The revenue of JEAN LAIN AUTOSPORT in 2024 is 362.9 M€.

Is JEAN LAIN AUTOSPORT profitable?

Yes, JEAN LAIN AUTOSPORT generated a net profit of 619 k€ in 2024.

Where is the headquarters of JEAN LAIN AUTOSPORT ?

The headquarters of JEAN LAIN AUTOSPORT is located in LA MOTTE-SERVOLEX (73290), in the department Savoie.

Where to find the tax return of JEAN LAIN AUTOSPORT ?

The tax return of JEAN LAIN AUTOSPORT 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 JEAN LAIN AUTOSPORT operate?

JEAN LAIN AUTOSPORT 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.