LA ROCHE AUTOMOBILES : revenue, balance sheet and financial ratios

LA ROCHE AUTOMOBILES is a French company founded 33 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LA ROCHE-SUR-YON (85000), this company of category ETI shows in 2024 a revenue of 89.8 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 - LA ROCHE AUTOMOBILES (SIREN 389433475)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 89 848 228 € 93 846 283 € 73 501 722 € 65 306 252 € 63 614 705 € 67 043 707 € 68 489 948 € 67 016 629 € 62 191 329 €
Net income 1 309 104 € 1 520 988 € 1 597 868 € 1 167 776 € 981 687 € 737 833 € 459 938 € 760 712 € 706 269 €
EBITDA 2 461 861 € 3 023 886 € 2 739 470 € 1 796 206 € 1 688 187 € 1 341 720 € 677 365 € 1 407 237 € 1 229 360 €
Net margin 1.5% 1.6% 2.2% 1.8% 1.5% 1.1% 0.7% 1.1% 1.1%

Revenue and income statement

In 2024, LA ROCHE AUTOMOBILES achieves revenue of 89.8 M€. Revenue is growing positively over 9 years (CAGR: +4.7%). Slight decline of -4% vs 2023. After deducting consumption (75.5 M€), gross margin stands at 14.4 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 1.5% 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

89 848 228 €

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

14 351 329 €

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

2 461 861 €

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

2 279 311 €

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

1 309 104 €

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

2.7%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.6% 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

43.859%

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

19.353%

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

1.615%

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

0.242

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

28.5%

Solvency indicators evolution
LA ROCHE AUTOMOBILES

Sector positioning

Debt ratio
43.86 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average

In 2024, the debt ratio of LA ROCHE AUTOMOBILES (43.86) 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
19.35% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average -6 pts over 3 years

In 2024, the financial autonomy of LA ROCHE AUTOMOBILES (19.4%) 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
0.24 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of LA ROCHE AUTOMOBILES (0.24) 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 119.46. 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 53.4x. 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

119.462

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

53.412

Liquidity indicators evolution
LA ROCHE AUTOMOBILES

Sector positioning

Liquidity ratio
119.46 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Watch

In 2024, the liquidity ratio of LA ROCHE AUTOMOBILES (119.46) 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
53.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent

In 2024, the interest coverage of LA ROCHE AUTOMOBILES (53.4x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 102 days of revenue, i.e. 25.3 M€ to permanently finance. Over 2016-2024, WCR increased by +66%, 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

25 340 794 €

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

24 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

77 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

64 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

102 j

WCR and payment terms evolution
LA ROCHE AUTOMOBILES

Positioning of LA ROCHE 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 LA ROCHE AUTOMOBILES is estimated at 6 992 378 € (range 3 082 069€ - 12 754 782€). With an EBITDA of 2 461 861€, 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
3082k€ 6992k€ 12754k€
6 992 378 € Range: 3 082 069€ - 12 754 782€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 461 861 € × 1.6x
Estimation 3 971 539 €
1 477 881€ - 5 913 176€
Revenue Multiple 30%
89 848 228 € × 0.16x
Estimation 14 411 895 €
6 582 124€ - 25 429 873€
Net Income Multiple 20%
1 309 104 € × 2.6x
Estimation 3 415 205 €
1 842 458€ - 10 846 162€

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 LA ROCHE 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 LA ROCHE AUTOMOBILES

What is the revenue of LA ROCHE AUTOMOBILES ?

The revenue of LA ROCHE AUTOMOBILES in 2024 is 89.8 M€.

Is LA ROCHE AUTOMOBILES profitable?

Yes, LA ROCHE AUTOMOBILES generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of LA ROCHE AUTOMOBILES ?

The headquarters of LA ROCHE AUTOMOBILES is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of LA ROCHE AUTOMOBILES ?

The tax return of LA ROCHE 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 LA ROCHE AUTOMOBILES operate?

LA ROCHE 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.