LE CUNFF AUTOMOBILES : revenue, balance sheet and financial ratios

LE CUNFF AUTOMOBILES is a French company founded 11 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in TREGUEUX (22950), this company of category ETI shows in 2024 a revenue of 30.5 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 - LE CUNFF AUTOMOBILES (SIREN 808466205)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 30 480 882 € 29 101 686 € 27 143 750 € 26 117 749 € 21 369 605 € 22 730 756 € 20 069 917 € 18 072 711 € 19 794 522 €
Net income -86 052 € 154 931 € 271 534 € 211 784 € -88 933 € -125 893 € -157 685 € 5 684 € 224 512 €
EBITDA 402 577 € 756 598 € 243 343 € 444 633 € 117 067 € -27 562 € 260 740 € 162 411 € 487 802 €
Net margin -0.3% 0.5% 1.0% 0.8% -0.4% -0.6% -0.8% 0.0% 1.1%

Revenue and income statement

In 2024, LE CUNFF AUTOMOBILES achieves revenue of 30.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2023: +5%. After deducting consumption (25.3 M€), gross margin stands at 5.1 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 403 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -86 k€ (-0.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

30 480 882 €

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

5 145 578 €

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

402 577 €

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

107 005 €

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

-86 052 €

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

1.3%

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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 179%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% 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

178.679%

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

12.164%

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

0.591%

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

10.784

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

46.8%

Solvency indicators evolution
LE CUNFF AUTOMOBILES

Sector positioning

Debt ratio
178.68 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average

In 2024, the debt ratio of LE CUNFF AUTOMOBILES (178.68) 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
12.16% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average

In 2024, the financial autonomy of LE CUNFF AUTOMOBILES (12.2%) 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
10.78 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of LE CUNFF AUTOMOBILES (10.78) 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 118.94. 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 71.3x. 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

118.941

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

71.268

Liquidity indicators evolution
LE CUNFF AUTOMOBILES

Sector positioning

Liquidity ratio
118.94 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Watch -9 pts over 3 years

In 2024, the liquidity ratio of LE CUNFF AUTOMOBILES (118.94) 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
71.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Excellent

In 2024, the interest coverage of LE CUNFF AUTOMOBILES (71.3x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 119 days of revenue, i.e. 10.1 M€ to permanently finance. Over 2016-2024, WCR increased by +100%, 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

10 068 445 €

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

35 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

99 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

77 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 CUNFF AUTOMOBILES

Positioning of LE CUNFF 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 LE CUNFF AUTOMOBILES is estimated at 2 239 360 € (range 988 410€ - 3 839 489€). With an EBITDA of 402 577€, 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
988k€ 2239k€ 3839k€
2 239 360 € Range: 988 410€ - 3 839 489€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
402 577 € × 1.6x
Estimation 649 448 €
241 671€ - 966 955€
Revenue Multiple 30%
30 480 882 € × 0.16x
Estimation 4 889 215 €
2 232 976€ - 8 627 048€

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 CUNFF 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 LE CUNFF AUTOMOBILES

What is the revenue of LE CUNFF AUTOMOBILES ?

The revenue of LE CUNFF AUTOMOBILES in 2024 is 30.5 M€.

Is LE CUNFF AUTOMOBILES profitable?

LE CUNFF AUTOMOBILES recorded a net loss in 2024.

Where is the headquarters of LE CUNFF AUTOMOBILES ?

The headquarters of LE CUNFF AUTOMOBILES is located in TREGUEUX (22950), in the department Cotes-d'Armor.

Where to find the tax return of LE CUNFF AUTOMOBILES ?

The tax return of LE CUNFF 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 LE CUNFF AUTOMOBILES operate?

LE CUNFF 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.