SARL CUPANI LOCATION : revenue, balance sheet and financial ratios

SARL CUPANI LOCATION is a French company founded 13 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in EYBENS (38320), this company of category PME shows in 2023 a revenue of 211 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 - SARL CUPANI LOCATION (SIREN 791401870)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 211 133 € 209 255 € 209 550 € 157 831 € 174 472 € 168 780 € 138 092 € 117 368 €
Net income 45 499 € 35 681 € 65 165 € 53 131 € 46 404 € 43 809 € 49 884 € 37 870 €
EBITDA 144 962 € 135 813 € 157 907 € 118 407 € 166 470 € 161 817 € 113 166 € 95 149 €
Net margin 21.5% 17.1% 31.1% 33.7% 26.6% 26.0% 36.1% 32.3%

Revenue and income statement

In 2023, SARL CUPANI LOCATION achieves revenue of 211 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2022: +1%. After deducting consumption (0 €), gross margin stands at 211 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 145 k€, representing 68.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 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 45 k€, i.e. 21.5% 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

211 133 €

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

211 133 €

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

144 962 €

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

55 629 €

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

45 499 €

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

68.7%

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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 9%. 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 86%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 63.9% 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

9.17%

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

86.493%

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

63.861%

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

0.292

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

21.5%

Solvency indicators evolution
SARL CUPANI LOCATION

Sector positioning

Debt ratio
9.17 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Good -12 pts over 3 years

In 2023, the debt ratio of SARL CUPANI LOCATION (9.17) 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
86.49% 2023
2021
2022
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Excellent

In 2023, the financial autonomy of SARL CUPANI LOCATION (86.5%) 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
0.29 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Good -13 pts over 3 years

In 2023, the repayment capacity of SARL CUPANI LOCATION (0.29) 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 1057.49. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1057.487

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

0.436

Liquidity indicators evolution
SARL CUPANI LOCATION

Sector positioning

Liquidity ratio
1057.49 2023
2021
2022
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Excellent

In 2023, the liquidity ratio of SARL CUPANI LOCATION (1057.49) 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
0.44x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.57x
Average -14 pts over 3 years

In 2023, the interest coverage of SARL CUPANI LOCATION (0.4x) 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: 185 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 168 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 217 days of revenue, i.e. 128 k€ to permanently finance. Over 2016-2023, WCR increased by +41%, requiring additional financing.

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

127 507 €

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

185 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

17 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

0 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

217 j

WCR and payment terms evolution
SARL CUPANI LOCATION

Positioning of SARL CUPANI LOCATION 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 SARL CUPANI LOCATION is estimated at 368 680 € (range 186 751€ - 649 348€). With an EBITDA of 144 962€, 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
186k€ 368k€ 649k€
368 680 € Range: 186 751€ - 649 348€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
144 962 € × 4.1x
Estimation 593 095 €
300 134€ - 1 015 036€
Revenue Multiple 30%
211 133 € × 0.36x
Estimation 74 982 €
51 168€ - 120 879€
Net Income Multiple 20%
45 499 € × 5.5x
Estimation 248 191 €
106 669€ - 527 833€

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 SARL CUPANI LOCATION with other companies in the same sector:

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

Frequently asked questions about SARL CUPANI LOCATION

What is the revenue of SARL CUPANI LOCATION ?

The revenue of SARL CUPANI LOCATION in 2023 is 211 k€.

Is SARL CUPANI LOCATION profitable?

Yes, SARL CUPANI LOCATION generated a net profit of 45 k€ in 2023.

Where is the headquarters of SARL CUPANI LOCATION ?

The headquarters of SARL CUPANI LOCATION is located in EYBENS (38320), in the department Isere.

Where to find the tax return of SARL CUPANI LOCATION ?

The tax return of SARL CUPANI LOCATION 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 CUPANI LOCATION operate?

SARL CUPANI LOCATION 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.