MARY AUTOMOBILES SUD MANCHE : revenue, balance sheet and financial ratios

MARY AUTOMOBILES SUD MANCHE is a French company founded 24 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MARCEY-LES-GREVES (50300), this company of category ETI shows in 2024 a revenue of 23.3 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 - MARY AUTOMOBILES SUD MANCHE (SIREN 440487882)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 23 346 477 € 24 099 000 € 20 838 803 € 21 742 858 € 21 539 100 € 30 017 308 € 31 863 743 € 29 622 442 € 26 441 391 €
Net income 250 105 € 553 131 € 506 851 € 366 640 € 341 524 € 67 255 € 167 172 € 200 567 € 275 861 €
EBITDA 634 274 € 914 162 € 680 284 € 582 810 € 441 688 € 207 519 € 234 235 € 239 978 € 378 307 €
Net margin 1.1% 2.3% 2.4% 1.7% 1.6% 0.2% 0.5% 0.7% 1.0%

Revenue and income statement

In 2024, MARY AUTOMOBILES SUD MANCHE achieves revenue of 23.3 M€. Activity remains stable over the period (CAGR: -1.5%). Slight decline of -3% vs 2023. After deducting consumption (19.6 M€), gross margin stands at 3.8 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 634 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 250 k€, i.e. 1.1% 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

23 346 477 €

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

3 756 403 €

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

634 274 €

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

384 667 €

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

250 105 €

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

2.7%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% 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

42.192%

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

36.135%

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

2.078%

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

2.24

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

33.1%

Solvency indicators evolution
MARY AUTOMOBILES SUD MANCHE

Sector positioning

Debt ratio
42.19 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average

In 2024, the debt ratio of MARY AUTOMOBILES SUD MANCHE (42.19) 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
36.13% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good

In 2024, the financial autonomy of MARY AUTOMOBILES SUD MANCHE (36.1%) 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
2.24 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +40 pts over 3 years

In 2024, the repayment capacity of MARY AUTOMOBILES SUD MANCHE (2.24) 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 213.28. 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 7.8x. 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

213.284

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

7.826

Liquidity indicators evolution
MARY AUTOMOBILES SUD MANCHE

Sector positioning

Liquidity ratio
213.28 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Good +18 pts over 3 years

In 2024, the liquidity ratio of MARY AUTOMOBILES SUD MANCHE (213.28) 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
7.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good

In 2024, the interest coverage of MARY AUTOMOBILES SUD MANCHE (7.8x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 6.2 M€ 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

6 248 685 €

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

24 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

51 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 SUD MANCHE

Positioning of MARY AUTOMOBILES SUD MANCHE 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 SUD MANCHE is estimated at 1 765 560 € (range 773 877€ - 3 158 504€). With an EBITDA of 634 274€, 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
773k€ 1765k€ 3158k€
1 765 560 € Range: 773 877€ - 3 158 504€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
634 274 € × 1.6x
Estimation 1 023 228 €
380 761€ - 1 523 471€
Revenue Multiple 30%
23 346 477 € × 0.16x
Estimation 3 744 837 €
1 710 322€ - 6 607 787€
Net Income Multiple 20%
250 105 € × 2.6x
Estimation 652 477 €
352 003€ - 2 072 165€

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 SUD MANCHE 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 SUD MANCHE

What is the revenue of MARY AUTOMOBILES SUD MANCHE ?

The revenue of MARY AUTOMOBILES SUD MANCHE in 2024 is 23.3 M€.

Is MARY AUTOMOBILES SUD MANCHE profitable?

Yes, MARY AUTOMOBILES SUD MANCHE generated a net profit of 250 k€ in 2024.

Where is the headquarters of MARY AUTOMOBILES SUD MANCHE ?

The headquarters of MARY AUTOMOBILES SUD MANCHE is located in MARCEY-LES-GREVES (50300), in the department Manche.

Where to find the tax return of MARY AUTOMOBILES SUD MANCHE ?

The tax return of MARY AUTOMOBILES SUD MANCHE 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 SUD MANCHE operate?

MARY AUTOMOBILES SUD MANCHE 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.