LEMAUVIEL AUTOMOBILES : revenue, balance sheet and financial ratios

LEMAUVIEL AUTOMOBILES is a French company founded 37 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in VIRE-NORMANDIE (14500), this company of category PME shows in 2024 a revenue of 27.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LEMAUVIEL AUTOMOBILES (SIREN 349199695)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 27 930 422 € 25 983 006 € 20 669 266 € 22 255 342 € 19 319 637 € 22 096 157 € 21 458 329 € 21 575 124 € 21 526 940 €
Net income 136 220 € 115 087 € 86 830 € 152 984 € -47 063 € 38 313 € 104 855 € 137 890 € 159 203 €
EBITDA 134 562 € -4 987 € -8 147 € 105 069 € -6 502 € -18 139 € 58 580 € 1 807 € 140 394 €
Net margin 0.5% 0.4% 0.4% 0.7% -0.2% 0.2% 0.5% 0.6% 0.7%

Revenue and income statement

In 2024, LEMAUVIEL AUTOMOBILES achieves revenue of 27.9 M€. Revenue is growing positively over 9 years (CAGR: +3.3%). Vs 2023: +7%. After deducting consumption (22.8 M€), gross margin stands at 5.2 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 136 k€, i.e. 0.5% 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

27 930 422 €

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

5 150 729 €

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

134 562 €

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

261 665 €

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

136 220 €

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

0.5%

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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 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 816.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% 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

105.439%

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

34.607%

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

0.018%

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

816.296

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
LEMAUVIEL AUTOMOBILES

Sector positioning

Debt ratio
105.44 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +12 pts over 3 years

In 2024, the debt ratio of LEMAUVIEL AUTOMOBILES (105.44) 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
34.61% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good

In 2024, the financial autonomy of LEMAUVIEL AUTOMOBILES (34.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
816.3 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch +54 pts over 3 years

In 2024, the repayment capacity of LEMAUVIEL AUTOMOBILES (816.30) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 244.76. 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 77.2x. 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

244.76

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

77.188

Liquidity indicators evolution
LEMAUVIEL AUTOMOBILES

Sector positioning

Liquidity ratio
244.76 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Good +20 pts over 3 years

In 2024, the liquidity ratio of LEMAUVIEL AUTOMOBILES (244.76) 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
77.19x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LEMAUVIEL AUTOMOBILES (77.2x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 6.5 M€ to permanently finance. Over 2016-2024, WCR increased by +92%, 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

6 505 554 €

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

14 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

35 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

71 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

84 j

WCR and payment terms evolution
LEMAUVIEL AUTOMOBILES

Positioning of LEMAUVIEL 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 LEMAUVIEL AUTOMOBILES is estimated at 1 523 648 € (range 692 573€ - 2 758 880€). With an EBITDA of 134 562€, 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
692k€ 1523k€ 2758k€
1 523 648 € Range: 692 573€ - 2 758 880€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
134 562 € × 1.6x
Estimation 217 079 €
80 779€ - 323 206€
Revenue Multiple 30%
27 930 422 € × 0.16x
Estimation 4 480 114 €
2 046 134€ - 7 905 187€
Net Income Multiple 20%
136 220 € × 2.6x
Estimation 355 372 €
191 719€ - 1 128 607€

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 LEMAUVIEL 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 LEMAUVIEL AUTOMOBILES

What is the revenue of LEMAUVIEL AUTOMOBILES ?

The revenue of LEMAUVIEL AUTOMOBILES in 2024 is 27.9 M€.

Is LEMAUVIEL AUTOMOBILES profitable?

Yes, LEMAUVIEL AUTOMOBILES generated a net profit of 136 k€ in 2024.

Where is the headquarters of LEMAUVIEL AUTOMOBILES ?

The headquarters of LEMAUVIEL AUTOMOBILES is located in VIRE-NORMANDIE (14500), in the department Calvados.

Where to find the tax return of LEMAUVIEL AUTOMOBILES ?

The tax return of LEMAUVIEL 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 LEMAUVIEL AUTOMOBILES operate?

LEMAUVIEL 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.