LE CARREFOUR DES NATIONS : revenue, balance sheet and financial ratios

LE CARREFOUR DES NATIONS is a French company founded 53 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHENNEVIERES-SUR-MARNE (94430), this company of category PME shows in 2024 a revenue of 19.8 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 - LE CARREFOUR DES NATIONS (SIREN 973204928)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 828 059 € 21 443 113 € 23 560 967 € 24 909 179 € 20 779 904 € 27 060 034 € 30 816 407 € 30 288 164 € 30 521 373 €
Net income 326 154 € 81 835 € 478 916 € 208 164 € -405 603 € -66 140 € -126 692 € -87 444 € -637 975 €
EBITDA -281 731 € -743 579 € 646 500 € 132 496 € 42 062 646 € -651 589 € -3 047 769 € -593 932 € -192 574 €
Net margin 1.6% 0.4% 2.0% 0.8% -2.0% -0.2% -0.4% -0.3% -2.1%

Revenue and income statement

In 2024, LE CARREFOUR DES NATIONS achieves revenue of 19.8 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.2%). Slight decline of -8% vs 2023. After deducting consumption (17.1 M€), gross margin stands at 2.7 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 -282 k€, representing -1.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 326 k€, i.e. 1.6% 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

19 828 059 €

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

2 745 792 €

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

-281 731 €

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

-144 825 €

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

326 154 €

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

-1.4%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

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

65.952%

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

20.603%

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

-2.553%

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

-2.228

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

7.5%

Solvency indicators evolution
LE CARREFOUR DES NATIONS

Sector positioning

Debt ratio
65.95 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average -17 pts over 3 years

In 2024, the debt ratio of LE CARREFOUR DES NATIONS (65.95) 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
20.6% 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 LE CARREFOUR DES NATIONS (20.6%) 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
-2.23 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LE CARREFOUR DES NATIONS (-2.23) 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 150.88. 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

150.876

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

-62.319

Liquidity indicators evolution
LE CARREFOUR DES NATIONS

Sector positioning

Liquidity ratio
150.88 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -25 pts over 3 years

In 2024, the liquidity ratio of LE CARREFOUR DES NATIONS (150.88) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-62.32x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Average -43 pts over 3 years

In 2024, the interest coverage of LE CARREFOUR DES NATIONS (-62.3x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 79 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 119 days of revenue, i.e. 6.5 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

6 530 966 €

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

88 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

79 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

119 j

WCR and payment terms evolution
LE CARREFOUR DES NATIONS

Positioning of LE CARREFOUR DES NATIONS 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 LE CARREFOUR DES NATIONS is estimated at 2 248 633 € (range 1 055 155€ - 4 448 076€). 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
1055k€ 2248k€ 4448k€
2 248 633 € Range: 1 055 155€ - 4 448 076€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
19 828 059 € × 0.16x
Estimation 3 180 473 €
1 452 569€ - 5 611 964€
Net Income Multiple 20%
326 154 € × 2.6x
Estimation 850 874 €
459 035€ - 2 702 245€

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 LE CARREFOUR DES NATIONS 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 LE CARREFOUR DES NATIONS

What is the revenue of LE CARREFOUR DES NATIONS ?

The revenue of LE CARREFOUR DES NATIONS in 2024 is 19.8 M€.

Is LE CARREFOUR DES NATIONS profitable?

Yes, LE CARREFOUR DES NATIONS generated a net profit of 326 k€ in 2024.

Where is the headquarters of LE CARREFOUR DES NATIONS ?

The headquarters of LE CARREFOUR DES NATIONS is located in CHENNEVIERES-SUR-MARNE (94430), in the department Val-de-Marne.

Where to find the tax return of LE CARREFOUR DES NATIONS ?

The tax return of LE CARREFOUR DES NATIONS 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 LE CARREFOUR DES NATIONS operate?

LE CARREFOUR DES NATIONS 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.