REPARAT ENTRET MECAN AUTO : revenue, balance sheet and financial ratios

In 2024, REPARAT ENTRET MECAN AUTO achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Vs 2023: +4%. After deducting consumption (905 k€), gross margin stands at 1.0 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 295 k€, representing 15.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -33%, reducing margin by 8.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 216 k€, i.e. 11.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 68%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 436.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 207 k€ to permanently finance. Over 2016-2024, WCR increased by +715%, requiring additional financing.

Based on 147 transactions of similar company sales in 2024, the value of REPARAT ENTRET MECAN AUTO is estimated at 1 212 541 € (range 513 628€ - 2 147 945€). With an EBITDA of 294 927€, 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.