L'OCCITANE AUTOMOBILES : revenue, balance sheet and financial ratios

L'OCCITANE AUTOMOBILES is a French company founded 44 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in PEZENAS (34120), this company of category ETI shows in 2024 a revenue of 37.8 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 - L'OCCITANE AUTOMOBILES (SIREN 322622499)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 37 782 955 € 38 426 559 € 31 451 312 € 32 309 880 € 28 100 443 € 32 374 931 € 31 090 136 € 28 387 358 € 22 565 759 €
Net income 1 037 907 € 1 491 188 € 1 344 198 € 1 089 188 € 932 615 € 1 004 419 € 936 733 € 496 306 € 799 127 €
EBITDA 1 680 381 € 1 802 950 € 1 738 126 € 1 420 130 € 1 221 497 € 1 332 783 € 1 201 116 € 483 469 € -205 783 €
Net margin 2.7% 3.9% 4.3% 3.4% 3.3% 3.1% 3.0% 1.7% 3.5%

Revenue and income statement

In 2024, L'OCCITANE AUTOMOBILES achieves revenue of 37.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Slight decline of -2% vs 2023. After deducting consumption (30.7 M€), gross margin stands at 7.1 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 2.7% 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

37 782 955 €

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

7 076 510 €

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

1 680 381 €

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

1 298 839 €

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

1 037 907 €

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

4.4%

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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 27%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% 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

26.618%

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

27.531%

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

3.676%

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

0.579

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

25.4%

Solvency indicators evolution
L'OCCITANE AUTOMOBILES

Sector positioning

Debt ratio
26.62 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Good +11 pts over 3 years

In 2024, the debt ratio of L'OCCITANE AUTOMOBILES (26.62) 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
27.53% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good -8 pts over 3 years

In 2024, the financial autonomy of L'OCCITANE AUTOMOBILES (27.5%) 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
0.58 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +10 pts over 3 years

In 2024, the repayment capacity of L'OCCITANE AUTOMOBILES (0.58) 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 155.74. 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 15.8x. 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

155.737

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

15.757

Liquidity indicators evolution
L'OCCITANE AUTOMOBILES

Sector positioning

Liquidity ratio
155.74 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average

In 2024, the liquidity ratio of L'OCCITANE AUTOMOBILES (155.74) 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
15.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good

In 2024, the interest coverage of L'OCCITANE AUTOMOBILES (15.8x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 7.6 M€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.

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

7 565 281 €

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

19 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

43 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

63 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

72 j

WCR and payment terms evolution
L'OCCITANE AUTOMOBILES

Positioning of L'OCCITANE 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 L'OCCITANE AUTOMOBILES is estimated at 3 715 104 € (range 1 626 903€ - 6 946 043€). With an EBITDA of 1 680 381€, 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
1626k€ 3715k€ 6946k€
3 715 104 € Range: 1 626 903€ - 6 946 043€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 680 381 € × 1.6x
Estimation 2 710 835 €
1 008 750€ - 4 036 129€
Revenue Multiple 30%
37 782 955 € × 0.16x
Estimation 6 060 487 €
2 767 913€ - 10 693 764€
Net Income Multiple 20%
1 037 907 € × 2.6x
Estimation 2 707 703 €
1 460 770€ - 8 599 246€

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 L'OCCITANE 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 L'OCCITANE AUTOMOBILES

What is the revenue of L'OCCITANE AUTOMOBILES ?

The revenue of L'OCCITANE AUTOMOBILES in 2024 is 37.8 M€.

Is L'OCCITANE AUTOMOBILES profitable?

Yes, L'OCCITANE AUTOMOBILES generated a net profit of 1.0 M€ in 2024.

Where is the headquarters of L'OCCITANE AUTOMOBILES ?

The headquarters of L'OCCITANE AUTOMOBILES is located in PEZENAS (34120), in the department Herault.

Where to find the tax return of L'OCCITANE AUTOMOBILES ?

The tax return of L'OCCITANE 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 L'OCCITANE AUTOMOBILES operate?

L'OCCITANE 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.