PLUCHON AUTOMOBILES : revenue, balance sheet and financial ratios

PLUCHON AUTOMOBILES is a French company founded 20 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-LUMINE-DE-CLISSON (44190), this company of category PME shows in 2024 a revenue of 9.6 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 - PLUCHON AUTOMOBILES (SIREN 484940556)
Indicator 2024 2023 2022 2021 2020 2017 2016
Revenue 9 624 000 € 8 729 653 € 10 119 174 € 9 296 839 € 8 719 404 € N/C 8 631 697 €
Net income 152 770 € 328 459 € 460 148 € 471 096 € 227 274 € 201 455 € 158 810 €
EBITDA 371 222 € 346 488 € 583 537 € 716 509 € 389 088 € N/C 164 236 €
Net margin 1.6% 3.8% 4.5% 5.1% 2.6% N/C 1.8%

Revenue and income statement

In 2024, PLUCHON AUTOMOBILES achieves revenue of 9.6 M€. Revenue is growing positively over 7 years (CAGR: +1.4%). Vs 2023, growth of +10% (8.7 M€ -> 9.6 M€). After deducting consumption (5.9 M€), gross margin stands at 3.7 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 371 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 153 k€, i.e. 1.6% 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

9 624 000 €

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

3 735 480 €

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

371 222 €

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

130 910 €

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

152 770 €

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

3.9%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% 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

31.304%

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

57.404%

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

3.045%

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

2.036

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

27.3%

Solvency indicators evolution
PLUCHON AUTOMOBILES

Sector positioning

Debt ratio
31.3 2024
2022
2023
2024
Q1: 5.46
Med: 23.95
Q3: 69.2
Average +13 pts over 3 years

In 2024, the debt ratio of PLUCHON AUTOMOBILES (31.30) 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
57.4% 2024
2022
2023
2024
Q1: 21.34%
Med: 45.54%
Q3: 63.3%
Good -8 pts over 3 years

In 2024, the financial autonomy of PLUCHON AUTOMOBILES (57.4%) 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
2.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average +21 pts over 3 years

In 2024, the repayment capacity of PLUCHON AUTOMOBILES (2.04) 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 285.08. 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 5.9x. 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

285.077

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

5.9

Liquidity indicators evolution
PLUCHON AUTOMOBILES

Sector positioning

Liquidity ratio
285.08 2024
2022
2023
2024
Q1: 142.55
Med: 216.97
Q3: 327.22
Good -10 pts over 3 years

In 2024, the liquidity ratio of PLUCHON AUTOMOBILES (285.08) 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
5.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.7x
Excellent +22 pts over 3 years

In 2024, the interest coverage of PLUCHON AUTOMOBILES (5.9x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 54 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +31%, 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

1 445 332 €

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

12 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

17 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

50 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

54 j

WCR and payment terms evolution
PLUCHON AUTOMOBILES

Positioning of PLUCHON AUTOMOBILES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of PLUCHON AUTOMOBILES is estimated at 2 165 866 € (range 1 104 179€ - 3 860 163€). With an EBITDA of 371 222€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
1104k€ 2165k€ 3860k€
2 165 866 € Range: 1 104 179€ - 3 860 163€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
371 222 € × 5.5x
Estimation 2 050 360 €
782 875€ - 3 325 618€
Revenue Multiple 30%
9 624 000 € × 0.35x
Estimation 3 340 963 €
2 214 433€ - 6 270 422€
Net Income Multiple 20%
152 770 € × 4.5x
Estimation 691 988 €
242 063€ - 1 581 140€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare PLUCHON AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about PLUCHON AUTOMOBILES

What is the revenue of PLUCHON AUTOMOBILES ?

The revenue of PLUCHON AUTOMOBILES in 2024 is 9.6 M€.

Is PLUCHON AUTOMOBILES profitable?

Yes, PLUCHON AUTOMOBILES generated a net profit of 153 k€ in 2024.

Where is the headquarters of PLUCHON AUTOMOBILES ?

The headquarters of PLUCHON AUTOMOBILES is located in SAINT-LUMINE-DE-CLISSON (44190), in the department Loire-Atlantique.

Where to find the tax return of PLUCHON AUTOMOBILES ?

The tax return of PLUCHON 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 PLUCHON AUTOMOBILES operate?

PLUCHON AUTOMOBILES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.