L'ART DE L'AUTOMOBILE : revenue, balance sheet and financial ratios

L'ART DE L'AUTOMOBILE is a French company founded 14 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in PARIS (75007), this company of category PME shows in 2023 a revenue of 17.8 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 - L'ART DE L'AUTOMOBILE (SIREN 539983668)
Indicator 2023 2022 2018 2017
Revenue 17 842 770 € 19 825 428 € N/C N/C
Net income 1 331 257 € 266 947 € 110 469 € 226 455 €
EBITDA 477 154 € 312 450 € N/C N/C
Net margin 7.5% 1.3% N/C N/C

Revenue and income statement

In 2023, L'ART DE L'AUTOMOBILE achieves revenue of 17.8 M€. Revenue is declining over the period 2022-2023 (CAGR: -10.0%). Significant drop of -10% vs 2022. After deducting consumption (15.5 M€), gross margin stands at 2.4 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 477 k€, 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. 7.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

17 842 770 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 376 764 €

EBITDA (2023) ?
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

477 154 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

414 537 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 331 257 €

EBITDA margin (2023) ?
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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

135.672%

Financial autonomy (2023) ?
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

26.339%

Cash flow / Revenue (2023) ?
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

1.107%

Repayment capacity (2023) ?
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

9.516

Asset age ratio (2023) ?
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

60.3%

Solvency indicators evolution
L'ART DE L'AUTOMOBILE

Sector positioning

Debt ratio
135.67 2023
2018
2022
2023
Q1: 5.35
Med: 46.58
Q3: 142.41
Average +35 pts over 3 years

In 2023, the debt ratio of L'ART DE L'AUTOMOBILE (135.67) 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
26.34% 2023
2018
2022
2023
Q1: 10.97%
Med: 26.91%
Q3: 51.24%
Average -7 pts over 3 years

In 2023, the financial autonomy of L'ART DE L'AUTOMOBILE (26.3%) 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
9.52 years 2023
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average

In 2023, the repayment capacity of L'ART DE L'AUTOMOBILE (9.52) 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 255.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

255.359

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
L'ART DE L'AUTOMOBILE

Sector positioning

Liquidity ratio
255.36 2023
2018
2022
2023
Q1: 135.15
Med: 203.86
Q3: 381.72
Good +18 pts over 3 years

In 2023, the liquidity ratio of L'ART DE L'AUTOMOBILE (255.36) 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
0.0x 2023
2022
2023
Q1: 0.0x
Med: 2.1x
Q3: 18.92x
Average -21 pts over 2 years

In 2023, the interest coverage of L'ART DE L'AUTOMOBILE (0.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 101 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 71 days of revenue, i.e. 3.5 M€ to permanently finance.

Operating WCR (2023) ?
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

3 503 428 €

Customer credit (2023) ?
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

1 j

Supplier credit (2023) ?
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

9 j

Inventory turnover (2023) ?
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

101 j

WCR in days of revenue (2023) ?
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

71 j

WCR and payment terms evolution
L'ART DE L'AUTOMOBILE

Positioning of L'ART DE L'AUTOMOBILE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of L'ART DE L'AUTOMOBILE is estimated at 1 544 442 € (range 595 466€ - 3 462 350€). With an EBITDA of 477 154€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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 2023
149 transactions
595k€ 1544k€ 3462k€
1 544 442 € Range: 595 466€ - 3 462 350€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
477 154 € × 1.3x
Estimation 633 718 €
158 649€ - 1 619 714€
Revenue Multiple 30%
17 842 770 € × 0.13x
Estimation 2 260 027 €
1 262 861€ - 5 579 109€
Net Income Multiple 20%
1 331 257 € × 2.1x
Estimation 2 747 878 €
686 421€ - 4 893 804€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 L'ART DE L'AUTOMOBILE 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 L'ART DE L'AUTOMOBILE

What is the revenue of L'ART DE L'AUTOMOBILE ?

The revenue of L'ART DE L'AUTOMOBILE in 2023 is 17.8 M€.

Is L'ART DE L'AUTOMOBILE profitable?

Yes, L'ART DE L'AUTOMOBILE generated a net profit of 1.3 M€ in 2023.

Where is the headquarters of L'ART DE L'AUTOMOBILE ?

The headquarters of L'ART DE L'AUTOMOBILE is located in PARIS (75007), in the department Paris.

Where to find the tax return of L'ART DE L'AUTOMOBILE ?

The tax return of L'ART DE L'AUTOMOBILE 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 L'ART DE L'AUTOMOBILE operate?

L'ART DE L'AUTOMOBILE 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.