SARCELLES AUTOMOBILES MODERNES S.A.M. : revenue, balance sheet and financial ratios

SARCELLES AUTOMOBILES MODERNES S.A.M. is a French company founded 34 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in PARIS (75016), this company of category PME shows in 2023 a revenue of 40 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARCELLES AUTOMOBILES MODERNES S.A.M. (SIREN 383081726)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 39 700 € 54 300 € 133 650 € 147 200 € 71 200 € 65 400 € 56 200 €
Net income 27 198 € 21 573 € 85 850 € -17 309 € 35 768 € 26 985 € 6 717 €
EBITDA 16 189 € 11 110 € 94 403 € 105 327 € 31 540 € 21 096 € 8 367 €
Net margin 68.5% 39.7% 64.2% -11.8% 50.2% 41.3% 12.0%

Revenue and income statement

In 2023, SARCELLES AUTOMOBILES MODERNES S.A.M. achieves revenue of 40 k€. Activity remains stable over the period (CAGR: -4.8%). Significant drop of -27% vs 2021. After deducting consumption (0 €), gross margin stands at 40 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 40.8% of revenue. Positive scissor effect: EBITDA margin improves by +20.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 68.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

39 700 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 700 €

EBITDA (2023) ?
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

16 189 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 474 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 198 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

40.8%

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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 0%. 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 99%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 78.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.01%

Financial autonomy (2023) ?
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

98.924%

Cash flow / Revenue (2023) ?
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

78.003%

Repayment capacity (2023) ?
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

0.003

Asset age ratio (2023) ?
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

13.8%

Solvency indicators evolution
SARCELLES AUTOMOBILES MODERNES S.A.M.

Sector positioning

Debt ratio
0.01 2023
2020
2021
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Excellent

In 2023, the debt ratio of SARCELLES AUTOMOBILES MOD... (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
98.92% 2023
2020
2021
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Excellent

In 2023, the financial autonomy of SARCELLES AUTOMOBILES MOD... (98.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Good

In 2023, the repayment capacity of SARCELLES AUTOMOBILES MOD... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 7403.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

7403.415

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SARCELLES AUTOMOBILES MODERNES S.A.M.

Sector positioning

Liquidity ratio
7403.41 2023
2020
2021
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Excellent

In 2023, the liquidity ratio of SARCELLES AUTOMOBILES MOD... (7403.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.57x
Average

In 2023, the interest coverage of SARCELLES AUTOMOBILES MOD... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 528 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 4475 days of revenue, i.e. 493 k€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.

Operating WCR (2023) ?
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

493 496 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

61 j

Inventory turnover (2023) ?
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

528 j

WCR in days of revenue (2023) ?
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

4475 j

WCR and payment terms evolution
SARCELLES AUTOMOBILES MODERNES S.A.M.

Positioning of SARCELLES AUTOMOBILES MODERNES S.A.M. in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of SARCELLES AUTOMOBILES MODERNES S.A.M. is estimated at 67 019 € (range 32 398€ - 126 601€). With an EBITDA of 16 189€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.36x (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 2023
139 transactions
32k€ 67k€ 126k€
67 019 € Range: 32 398€ - 126 601€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 189 € × 4.1x
Estimation 66 235 €
33 518€ - 113 357€
Revenue Multiple 30%
39 700 € × 0.36x
Estimation 14 099 €
9 621€ - 22 729€
Net Income Multiple 20%
27 198 € × 5.5x
Estimation 148 362 €
63 764€ - 315 523€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 SARCELLES AUTOMOBILES MODERNES S.A.M. with other companies in the same sector:

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

Frequently asked questions about SARCELLES AUTOMOBILES MODERNES S.A.M.

What is the revenue of SARCELLES AUTOMOBILES MODERNES S.A.M. ?

The revenue of SARCELLES AUTOMOBILES MODERNES S.A.M. in 2023 is 40 k€.

Is SARCELLES AUTOMOBILES MODERNES S.A.M. profitable?

Yes, SARCELLES AUTOMOBILES MODERNES S.A.M. generated a net profit of 27 k€ in 2023.

Where is the headquarters of SARCELLES AUTOMOBILES MODERNES S.A.M. ?

The headquarters of SARCELLES AUTOMOBILES MODERNES S.A.M. is located in PARIS (75016), in the department Paris.

Where to find the tax return of SARCELLES AUTOMOBILES MODERNES S.A.M. ?

The tax return of SARCELLES AUTOMOBILES MODERNES S.A.M. 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 SARCELLES AUTOMOBILES MODERNES S.A.M. operate?

SARCELLES AUTOMOBILES MODERNES S.A.M. 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.