SARL SMC AUTO : revenue, balance sheet and financial ratios

SARL SMC AUTO is a French company founded 10 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in LA VERPILLIERE (38290), this company of category PME shows in 2018 a revenue of 30 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 SMC AUTO (SIREN 811323765)
Indicator 2018 2017 2016
Revenue 29 825 € 44 300 € 35 550 €
Net income 1 279 € 13 136 € -5 897 €
EBITDA 7 799 € 15 181 € -3 031 €
Net margin 4.3% 29.7% -16.6%

Revenue and income statement

In 2018, SARL SMC AUTO achieves revenue of 30 k€. Revenue is declining over the period 2016-2018 (CAGR: -8.4%). Significant drop of -33% vs 2017. After deducting consumption (0 €), gross margin stands at 30 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 8 k€, representing 26.1% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -49%, reducing margin by 8.1 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 1 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

29 825 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

29 825 €

EBITDA (2018) ?
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

7 799 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 062 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 279 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 339%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 16.8% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

339.476%

Financial autonomy (2018) ?
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

63.897%

Cash flow / Revenue (2018) ?
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

16.821%

Repayment capacity (2018) ?
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

0.0

Asset age ratio (2018) ?
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

56.7%

Solvency indicators evolution
SARL SMC AUTO

Sector positioning

Debt ratio
339.48 2018
2016
2017
2018
Q1: 0.0
Med: 25.77
Q3: 174.31
Watch +50 pts over 3 years

In 2018, the debt ratio of SARL SMC AUTO (339.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
63.9% 2018
2016
2017
2018
Q1: 4.83%
Med: 29.45%
Q3: 60.07%
Excellent

In 2018, the financial autonomy of SARL SMC AUTO (63.9%) 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 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.1 years
Q3: 2.39 years
Excellent

In 2018, the repayment capacity of SARL SMC AUTO (0.00) 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 75.37. 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 27.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

75.373

Interest coverage (2018) ?
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

27.863

Liquidity indicators evolution
SARL SMC AUTO

Sector positioning

Liquidity ratio
75.37 2018
2016
2017
2018
Q1: 72.45
Med: 151.03
Q3: 313.29
Average +19 pts over 3 years

In 2018, the liquidity ratio of SARL SMC AUTO (75.37) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
27.86x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.11x
Q3: 3.35x
Excellent +51 pts over 3 years

In 2018, the interest coverage of SARL SMC AUTO (27.9x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 1 days. WCR is negative (-181 days): operations structurally generate cash. Over 2016-2018, WCR increased by +25%, requiring additional financing.

Operating WCR (2018) ?
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

-14 967 €

Customer credit (2018) ?
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

50 j

Supplier credit (2018) ?
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

51 j

Inventory turnover (2018) ?
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 (2018) ?
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

-181 j

WCR and payment terms evolution
SARL SMC AUTO

Positioning of SARL SMC AUTO in its sector

Comparison with sector Location de courte durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 78 transactions of similar company sales in 2018, the value of SARL SMC AUTO is estimated at 84 708 € (range 54 366€ - 118 087€). With an EBITDA of 7 799€, the sector multiple of 14.7x is applied. The price/revenue ratio is 2.98x (premium 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2018
78 tx
54k€ 84k€ 118k€
84 708 € Range: 54 366€ - 118 087€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 799 € × 14.7x
Estimation 114 439 €
77 655€ - 142 292€
Revenue Multiple 30%
29 825 € × 2.98x
Estimation 88 933 €
51 669€ - 126 980€
Net Income Multiple 20%
1 279 € × 3.2x
Estimation 4 044 €
193€ - 44 237€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 78 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 (Location de courte durée de voitures et de véhicules automobiles légers)

Compare SARL SMC AUTO with other companies in the same sector:

Voir toutes les statistiques du secteur Location de courte durée de voitures et de véhicules automobiles légers

Frequently asked questions about SARL SMC AUTO

What is the revenue of SARL SMC AUTO ?

The revenue of SARL SMC AUTO in 2018 is 30 k€.

Is SARL SMC AUTO profitable?

Yes, SARL SMC AUTO generated a net profit of 1 k€ in 2018.

Where is the headquarters of SARL SMC AUTO ?

The headquarters of SARL SMC AUTO is located in LA VERPILLIERE (38290), in the department Isere.

Where to find the tax return of SARL SMC AUTO ?

The tax return of SARL SMC AUTO 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 SMC AUTO operate?

SARL SMC AUTO operates in the sector Location de courte durée de voitures et de véhicules automobiles légers (NAF code 77.11A). See the 'Sector positioning' section above to compare the company with its competitors.