SARL AVENIR AUTOMOBILE 78 : revenue, balance sheet and financial ratios

SARL AVENIR AUTOMOBILE 78 is a French company founded 59 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MONTROUGE (92120), this company of category ETI shows in 2024 a revenue of 21.4 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 - SARL AVENIR AUTOMOBILE 78 (SIREN 679800300)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 21 382 477 € 25 639 896 € 19 692 215 € 21 442 529 € 24 727 787 € 27 826 537 € 35 187 671 € 34 169 038 € 39 200 541 €
Net income -441 295 € 256 418 € 113 575 € 75 156 € 206 003 € 97 019 € 216 458 € 131 518 € 220 561 €
EBITDA -299 025 € 360 789 € 110 412 € 253 932 € 446 487 € 473 514 € 729 078 € 343 286 € 464 841 €
Net margin -2.1% 1.0% 0.6% 0.4% 0.8% 0.3% 0.6% 0.4% 0.6%

Revenue and income statement

In 2024, SARL AVENIR AUTOMOBILE 78 achieves revenue of 21.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -7.3%). Significant drop of -17% vs 2023. After deducting consumption (17.9 M€), gross margin stands at 3.5 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -299 k€, representing -1.4% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -183%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -441 k€ (-2.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

21 382 477 €

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

3 470 461 €

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

-299 025 €

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

-329 549 €

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

-441 295 €

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

-1.4%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

68.362%

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

15.844%

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

-2.046%

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

-3.316

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

14.2%

Solvency indicators evolution
SARL AVENIR AUTOMOBILE 78

Sector positioning

Debt ratio
68.36 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +16 pts over 3 years

In 2024, the debt ratio of SARL AVENIR AUTOMOBILE 78 (68.36) 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
15.84% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average -18 pts over 3 years

In 2024, the financial autonomy of SARL AVENIR AUTOMOBILE 78 (15.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.32 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of SARL AVENIR AUTOMOBILE 78 (-3.32) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 130.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

130.599

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

-111.409

Liquidity indicators evolution
SARL AVENIR AUTOMOBILE 78

Sector positioning

Liquidity ratio
130.6 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Watch -11 pts over 3 years

In 2024, the liquidity ratio of SARL AVENIR AUTOMOBILE 78 (130.60) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-111.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Average -50 pts over 3 years

In 2024, the interest coverage of SARL AVENIR AUTOMOBILE 78 (-111.4x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 146 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Inventory turnover is 110 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 182 days of revenue, i.e. 10.8 M€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

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

10 816 112 €

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

75 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

146 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

110 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

182 j

WCR and payment terms evolution
SARL AVENIR AUTOMOBILE 78

Positioning of SARL AVENIR AUTOMOBILE 78 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 SARL AVENIR AUTOMOBILE 78 is estimated at 3 429 806 € (range 1 566 442€ - 6 051 913€). 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
1566k€ 3429k€ 6051k€
3 429 806 € Range: 1 566 442€ - 6 051 913€
NAF 5 année 2024

Valuation method used

Revenue Multiple
21 382 477 € × 0.16x = 3 429 806 €
Range: 1 566 443€ - 6 051 913€

Only this financial indicator is available for this company.

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 SARL AVENIR AUTOMOBILE 78 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 SARL AVENIR AUTOMOBILE 78

What is the revenue of SARL AVENIR AUTOMOBILE 78 ?

The revenue of SARL AVENIR AUTOMOBILE 78 in 2024 is 21.4 M€.

Is SARL AVENIR AUTOMOBILE 78 profitable?

SARL AVENIR AUTOMOBILE 78 recorded a net loss in 2024.

Where is the headquarters of SARL AVENIR AUTOMOBILE 78 ?

The headquarters of SARL AVENIR AUTOMOBILE 78 is located in MONTROUGE (92120), in the department Hauts-de-Seine.

Where to find the tax return of SARL AVENIR AUTOMOBILE 78 ?

The tax return of SARL AVENIR AUTOMOBILE 78 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 SARL AVENIR AUTOMOBILE 78 operate?

SARL AVENIR AUTOMOBILE 78 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.