LES AUTOMOBILES BESRET : revenue, balance sheet and financial ratios

LES AUTOMOBILES BESRET is a French company founded 7 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-SAMSON-SUR-RANCE (22100), this company of category ETI shows in 2022 a revenue of 3.4 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 - LES AUTOMOBILES BESRET (SIREN 844430538)
Indicator 2024 2023 2022 2021
Revenue N/C N/C 3 424 131 € 3 358 086 €
Net income 118 627 € 40 557 € 158 815 € 123 195 €
EBITDA N/C N/C 211 522 € 161 166 €
Net margin N/C N/C 4.6% 3.7%

Revenue and income statement

In 2024, LES AUTOMOBILES BESRET generates positive net income of 119 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 123 k€ -> 119 k€.

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

118 627 €

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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 0%. 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 39%. 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

0.0%

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

38.523%

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

39.0%

Solvency indicators evolution
LES AUTOMOBILES BESRET

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Excellent

In 2024, the debt ratio of LES AUTOMOBILES BESRET (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
38.52% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good -14 pts over 3 years

In 2024, the financial autonomy of LES AUTOMOBILES BESRET (38.5%) 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
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.78 years
Q3: 4.48 years
Excellent

In 2022, the repayment capacity of LES AUTOMOBILES BESRET (0.00) 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 163.42. 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

163.416

Liquidity indicators evolution
LES AUTOMOBILES BESRET

Sector positioning

Liquidity ratio
163.42 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -24 pts over 3 years

In 2024, the liquidity ratio of LES AUTOMOBILES BESRET (163.42) 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
0.0x 2022
2022
Q1: 0.0x
Med: 1.22x
Q3: 7.72x
Average

In 2022, the interest coverage of LES AUTOMOBILES BESRET (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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
LES AUTOMOBILES BESRET

Positioning of LES AUTOMOBILES BESRET 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 LES AUTOMOBILES BESRET is estimated at 309 475 € (range 166 957€ - 982 846€). 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
166k€ 309k€ 982k€
309 475 € Range: 166 957€ - 982 846€
NAF 5 année 2024

Valuation method used

Net Income Multiple
118 627 € × 2.6x = 309 475 €
Range: 166 958€ - 982 846€

Only this financial indicator is available for this company.

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 LES AUTOMOBILES BESRET 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 LES AUTOMOBILES BESRET

What is the revenue of LES AUTOMOBILES BESRET ?

The revenue of LES AUTOMOBILES BESRET in 2022 is 3.4 M€.

Is LES AUTOMOBILES BESRET profitable?

Yes, LES AUTOMOBILES BESRET generated a net profit of 119 k€ in 2024.

Where is the headquarters of LES AUTOMOBILES BESRET ?

The headquarters of LES AUTOMOBILES BESRET is located in SAINT-SAMSON-SUR-RANCE (22100), in the department Cotes-d'Armor.

Where to find the tax return of LES AUTOMOBILES BESRET ?

The tax return of LES AUTOMOBILES BESRET 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 LES AUTOMOBILES BESRET operate?

LES AUTOMOBILES BESRET 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.