PAUL KROELY ETOILE 54 : revenue, balance sheet and financial ratios

PAUL KROELY ETOILE 54 is a French company founded 15 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LAXOU (54520), this company of category ETI shows in 2024 a revenue of 53.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PAUL KROELY ETOILE 54 (SIREN 529730905)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 53 934 626 € 49 667 190 € 46 670 568 € 42 646 049 € 42 351 683 € 37 421 833 € 38 906 186 € 36 052 694 €
Net income 909 468 € 1 087 112 € 1 209 050 € 961 087 € 736 736 € 486 864 € 750 785 € 410 139 €
EBITDA 993 173 € 1 559 332 € 1 893 506 € 1 401 496 € 545 157 € 854 652 € 1 281 151 € 509 516 €
Net margin 1.7% 2.2% 2.6% 2.3% 1.7% 1.3% 1.9% 1.1%

Revenue and income statement

In 2024, PAUL KROELY ETOILE 54 achieves revenue of 53.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2023: +9%. After deducting consumption (45.0 M€), gross margin stands at 9.0 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 993 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 909 k€, i.e. 1.7% 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

53 934 626 €

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

8 956 950 €

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

993 173 €

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

1 367 631 €

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

909 468 €

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

1.8%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.5% 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

39.895%

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

32.892%

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

0.526%

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

3.79

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

34.5%

Solvency indicators evolution
PAUL KROELY ETOILE 54

Sector positioning

Debt ratio
39.9 2024
2021
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +25 pts over 3 years

In 2024, the debt ratio of PAUL KROELY ETOILE 54 (39.90) 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
32.89% 2024
2021
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good -12 pts over 3 years

In 2024, the financial autonomy of PAUL KROELY ETOILE 54 (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
3.79 years 2024
2021
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +39 pts over 3 years

In 2024, the repayment capacity of PAUL KROELY ETOILE 54 (3.79) 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 156.33. 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 41.8x. 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

156.334

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

41.804

Liquidity indicators evolution
PAUL KROELY ETOILE 54

Sector positioning

Liquidity ratio
156.33 2024
2021
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average -12 pts over 3 years

In 2024, the liquidity ratio of PAUL KROELY ETOILE 54 (156.33) 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
41.8x 2024
2021
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent +18 pts over 3 years

In 2024, the interest coverage of PAUL KROELY ETOILE 54 (41.8x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 98 days of revenue, i.e. 14.6 M€ to permanently finance. Over 2016-2024, WCR increased by +43%, 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

14 620 059 €

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

33 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

65 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

98 j

WCR and payment terms evolution
PAUL KROELY ETOILE 54

Positioning of PAUL KROELY ETOILE 54 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 PAUL KROELY ETOILE 54 is estimated at 3 871 009 € (range 1 739 453€ - 7 279 337€). With an EBITDA of 993 173€, 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
1739k€ 3871k€ 7279k€
3 871 009 € Range: 1 739 453€ - 7 279 337€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
993 173 € × 1.6x
Estimation 1 602 213 €
596 212€ - 2 385 515€
Revenue Multiple 30%
53 934 626 € × 0.16x
Estimation 8 651 258 €
3 951 157€ - 15 265 194€
Net Income Multiple 20%
909 468 € × 2.6x
Estimation 2 372 630 €
1 280 003€ - 7 535 106€

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 PAUL KROELY ETOILE 54 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 PAUL KROELY ETOILE 54

What is the revenue of PAUL KROELY ETOILE 54 ?

The revenue of PAUL KROELY ETOILE 54 in 2024 is 53.9 M€.

Is PAUL KROELY ETOILE 54 profitable?

Yes, PAUL KROELY ETOILE 54 generated a net profit of 909 k€ in 2024.

Where is the headquarters of PAUL KROELY ETOILE 54 ?

The headquarters of PAUL KROELY ETOILE 54 is located in LAXOU (54520), in the department Meurthe-et-Moselle.

Where to find the tax return of PAUL KROELY ETOILE 54 ?

The tax return of PAUL KROELY ETOILE 54 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 PAUL KROELY ETOILE 54 operate?

PAUL KROELY ETOILE 54 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.