LE MAY AUTOMOBILES : revenue, balance sheet and financial ratios

LE MAY AUTOMOBILES is a French company founded 13 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LE MAY-SUR-EVRE (49122), this company of category PME shows in 2024 a revenue of 1.3 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 MAY AUTOMOBILES (SIREN 789827326)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 311 665 € N/C N/C 1 315 605 € 1 100 740 € 1 146 472 € N/C N/C N/C
Net income 54 949 € 72 883 € 41 884 € 47 019 € 31 308 € 51 561 € 33 836 € 34 922 € 33 809 €
EBITDA 73 160 € N/C N/C 120 437 € 81 055 € 53 254 € N/C N/C N/C
Net margin 4.2% N/C N/C 3.6% 2.8% 4.5% N/C N/C N/C

Revenue and income statement

In 2024, LE MAY AUTOMOBILES achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). After deducting consumption (893 k€), gross margin stands at 419 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 4.2% 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

1 311 665 €

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

418 769 €

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

73 160 €

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

63 756 €

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

54 949 €

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

5.6%

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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 7%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

6.575%

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

78.466%

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

5.731%

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

0.321

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

32.2%

Solvency indicators evolution
LE MAY AUTOMOBILES

Sector positioning

Debt ratio
6.58 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Good

In 2024, the debt ratio of LE MAY AUTOMOBILES (6.58) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
78.47% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Excellent

In 2024, the financial autonomy of LE MAY AUTOMOBILES (78.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.32 years 2024
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Good

In 2024, the repayment capacity of LE MAY AUTOMOBILES (0.32) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 438.10. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

438.1

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

1.598

Liquidity indicators evolution
LE MAY AUTOMOBILES

Sector positioning

Liquidity ratio
438.1 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Excellent

In 2024, the liquidity ratio of LE MAY AUTOMOBILES (438.10) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.6x 2024
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Good

In 2024, the interest coverage of LE MAY AUTOMOBILES (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 53 days of revenue, i.e. 194 k€ 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

194 021 €

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

13 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

13 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

47 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

53 j

WCR and payment terms evolution
LE MAY AUTOMOBILES

Positioning of LE MAY AUTOMOBILES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of LE MAY AUTOMOBILES is estimated at 388 423 € (range 185 099€ - 697 827€). With an EBITDA of 73 160€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
185k€ 388k€ 697k€
388 423 € Range: 185 099€ - 697 827€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
73 160 € × 5.5x
Estimation 404 083 €
154 288€ - 655 409€
Revenue Multiple 30%
1 311 665 € × 0.35x
Estimation 455 343 €
301 807€ - 854 602€
Net Income Multiple 20%
54 949 € × 4.5x
Estimation 248 897 €
87 066€ - 568 712€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare LE MAY AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about LE MAY AUTOMOBILES

What is the revenue of LE MAY AUTOMOBILES ?

The revenue of LE MAY AUTOMOBILES in 2024 is 1.3 M€.

Is LE MAY AUTOMOBILES profitable?

Yes, LE MAY AUTOMOBILES generated a net profit of 55 k€ in 2024.

Where is the headquarters of LE MAY AUTOMOBILES ?

The headquarters of LE MAY AUTOMOBILES is located in LE MAY-SUR-EVRE (49122), in the department Maine-et-Loire.

Where to find the tax return of LE MAY AUTOMOBILES ?

The tax return of LE MAY 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 MAY AUTOMOBILES operate?

LE MAY AUTOMOBILES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.