MARY AUTOMOBILES COMMERCES ET SERVICES : revenue, balance sheet and financial ratios

MARY AUTOMOBILES COMMERCES ET SERVICES is a French company founded 17 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CABOURG (14390), this company of category ETI shows in 2024 a revenue of 16.3 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 - MARY AUTOMOBILES COMMERCES ET SERVICES (SIREN 510107212)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 16 325 271 € 17 469 120 € 15 281 532 € 11 601 613 € 12 366 400 € 11 292 202 € 8 279 354 €
Net income 25 152 € 64 919 € 0 € 0 € 0 € 0 € 0 €
EBITDA 184 396 € 242 498 € 233 203 € 130 558 € 330 369 € 479 348 € 405 457 €
Net margin 0.2% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2024, MARY AUTOMOBILES COMMERCES ET SERVICES achieves revenue of 16.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Slight decline of -7% vs 2023. After deducting consumption (11.2 M€), gross margin stands at 5.1 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 184 k€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 0.2% 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

16 325 271 €

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

5 080 195 €

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

184 396 €

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

23 509 €

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

25 152 €

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

1.1%

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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 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.0 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

133.161%

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

32.849%

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

0.647%

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

29.999

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

29.4%

Solvency indicators evolution
MARY AUTOMOBILES COMMERCES ET SERVICES

Sector positioning

Debt ratio
133.16 2024
2021
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average +32 pts over 3 years

In 2024, the debt ratio of MARY AUTOMOBILES COMMERCE... (133.16) 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
32.85% 2024
2021
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good -5 pts over 3 years

In 2024, the financial autonomy of MARY AUTOMOBILES COMMERCE... (32.9%) 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
30.0 years 2024
2021
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch

In 2024, the repayment capacity of MARY AUTOMOBILES COMMERCE... (30.00) 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 290.21. 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 17.2x. 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

290.208

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

17.234

Liquidity indicators evolution
MARY AUTOMOBILES COMMERCES ET SERVICES

Sector positioning

Liquidity ratio
290.21 2024
2021
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good +17 pts over 3 years

In 2024, the liquidity ratio of MARY AUTOMOBILES COMMERCE... (290.21) 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
17.23x 2024
2021
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good +11 pts over 3 years

In 2024, the interest coverage of MARY AUTOMOBILES COMMERCE... (17.2x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 4.4 M€ to permanently finance. Over 2017-2024, WCR increased by +38%, 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

4 373 214 €

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

25 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

30 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

65 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

96 j

WCR and payment terms evolution
MARY AUTOMOBILES COMMERCES ET SERVICES

Positioning of MARY AUTOMOBILES COMMERCES ET SERVICES 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 MARY AUTOMOBILES COMMERCES ET SERVICES is estimated at 947 444 € (range 421 215€ - 1 649 298€). With an EBITDA of 184 396€, 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
421k€ 947k€ 1649k€
947 444 € Range: 421 215€ - 1 649 298€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
184 396 € × 1.6x
Estimation 297 472 €
110 695€ - 442 903€
Revenue Multiple 30%
16 325 271 € × 0.16x
Estimation 2 618 617 €
1 195 961€ - 4 620 565€
Net Income Multiple 20%
25 152 € × 2.6x
Estimation 65 617 €
35 399€ - 208 389€

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 MARY AUTOMOBILES COMMERCES ET SERVICES 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 MARY AUTOMOBILES COMMERCES ET SERVICES

What is the revenue of MARY AUTOMOBILES COMMERCES ET SERVICES ?

The revenue of MARY AUTOMOBILES COMMERCES ET SERVICES in 2024 is 16.3 M€.

Is MARY AUTOMOBILES COMMERCES ET SERVICES profitable?

Yes, MARY AUTOMOBILES COMMERCES ET SERVICES generated a net profit of 25 k€ in 2024.

Where is the headquarters of MARY AUTOMOBILES COMMERCES ET SERVICES ?

The headquarters of MARY AUTOMOBILES COMMERCES ET SERVICES is located in CABOURG (14390), in the department Calvados.

Where to find the tax return of MARY AUTOMOBILES COMMERCES ET SERVICES ?

The tax return of MARY AUTOMOBILES COMMERCES ET SERVICES 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 MARY AUTOMOBILES COMMERCES ET SERVICES operate?

MARY AUTOMOBILES COMMERCES ET SERVICES 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.