PAUL KROELY ETOILE 88 : revenue, balance sheet and financial ratios

PAUL KROELY ETOILE 88 is a French company founded 15 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in EPINAL (88000), this company of category ETI shows in 2024 a revenue of 25.1 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 - PAUL KROELY ETOILE 88 (SIREN 529671083)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue 25 142 879 € 23 243 482 € 20 868 093 € 20 645 948 € 19 800 541 € 17 947 908 € 16 097 176 €
Net income 571 559 € 592 487 € 526 254 € 424 630 € 315 772 € 519 309 € 209 171 €
EBITDA 876 444 € 1 139 955 € 912 408 € 626 607 € 570 951 € 797 434 € 279 300 €
Net margin 2.3% 2.5% 2.5% 2.1% 1.6% 2.9% 1.3%

Revenue and income statement

In 2024, PAUL KROELY ETOILE 88 achieves revenue of 25.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2021: +8%. After deducting consumption (20.8 M€), gross margin stands at 4.3 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 876 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 572 k€, i.e. 2.3% 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

25 142 879 €

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

4 349 478 €

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

876 444 €

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

1 072 014 €

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

571 559 €

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

3.5%

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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 26%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% 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

26.073%

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

32.055%

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

1.701%

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

1.758

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

17.7%

Solvency indicators evolution
PAUL KROELY ETOILE 88

Sector positioning

Debt ratio
26.07 2024
2020
2021
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good +15 pts over 3 years

In 2024, the debt ratio of PAUL KROELY ETOILE 88 (26.07) 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
32.05% 2024
2020
2021
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good -9 pts over 3 years

In 2024, the financial autonomy of PAUL KROELY ETOILE 88 (32.0%) 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
1.76 years 2024
2020
2021
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +11 pts over 3 years

In 2024, the repayment capacity of PAUL KROELY ETOILE 88 (1.76) 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 174.39. 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 22.2x. 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

174.394

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

22.174

Liquidity indicators evolution
PAUL KROELY ETOILE 88

Sector positioning

Liquidity ratio
174.39 2024
2020
2021
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average

In 2024, the liquidity ratio of PAUL KROELY ETOILE 88 (174.39) 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
22.17x 2024
2020
2021
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good

In 2024, the interest coverage of PAUL KROELY ETOILE 88 (22.2x) 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: 64 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 5.4 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

5 395 913 €

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

64 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

62 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

77 j

WCR and payment terms evolution
PAUL KROELY ETOILE 88

Positioning of PAUL KROELY ETOILE 88 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 88 is estimated at 2 215 064 € (range 976 530€ - 4 134 532€). With an EBITDA of 876 444€, 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
976k€ 2215k€ 4134k€
2 215 064 € Range: 976 530€ - 4 134 532€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
876 444 € × 1.6x
Estimation 1 413 903 €
526 138€ - 2 105 142€
Revenue Multiple 30%
25 142 879 € × 0.16x
Estimation 4 032 985 €
1 841 923€ - 7 116 225€
Net Income Multiple 20%
571 559 € × 2.6x
Estimation 1 491 089 €
804 423€ - 4 735 469€

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 88 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 88

What is the revenue of PAUL KROELY ETOILE 88 ?

The revenue of PAUL KROELY ETOILE 88 in 2024 is 25.1 M€.

Is PAUL KROELY ETOILE 88 profitable?

Yes, PAUL KROELY ETOILE 88 generated a net profit of 572 k€ in 2024.

Where is the headquarters of PAUL KROELY ETOILE 88 ?

The headquarters of PAUL KROELY ETOILE 88 is located in EPINAL (88000), in the department Vosges.

Where to find the tax return of PAUL KROELY ETOILE 88 ?

The tax return of PAUL KROELY ETOILE 88 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 88 operate?

PAUL KROELY ETOILE 88 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.