SAS AURELIEN MARCHAND : revenue, balance sheet and financial ratios

SAS AURELIEN MARCHAND is a French company founded 12 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in SAINT-SAUVEUR (80470), this company of category PME shows in 2023 a revenue of 4.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SAS AURELIEN MARCHAND (SIREN 798721320)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 4 713 720 € N/C N/C N/C N/C N/C 4 758 584 € 4 794 588 €
Net income 57 459 € 52 461 € 58 630 € 51 621 € 31 005 € 26 866 € 126 553 € 155 809 € 148 335 € 178 128 €
EBITDA N/C N/C 23 325 € N/C N/C N/C N/C N/C 168 833 € 296 781 €
Net margin N/C N/C 1.2% N/C N/C N/C N/C N/C 3.1% 3.7%

Revenue and income statement

In 2025, SAS AURELIEN MARCHAND generates positive net income of 57 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 178 k€ -> 57 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

57 459 €

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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 15%. 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 36%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.943%

Financial autonomy (2025) ?
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

35.791%

Asset age ratio (2025) ?
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

63.0%

Solvency indicators evolution
SAS AURELIEN MARCHAND

Sector positioning

Debt ratio
14.94 2025
2023
2024
2025
Q1: 14.98
Med: 47.63
Q3: 112.96
Excellent -26 pts over 3 years

In 2025, the debt ratio of SAS AURELIEN MARCHAND (14.94) 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
35.79% 2025
2023
2024
2025
Q1: 25.16%
Med: 37.52%
Q3: 53.66%
Average

In 2025, the financial autonomy of SAS AURELIEN MARCHAND (35.8%) 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
-76.49 years 2023
2023
Q1: 0.02 years
Med: 0.9 years
Q3: 3.11 years
Excellent

In 2023, the repayment capacity of SAS AURELIEN MARCHAND (-76.49) 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 131.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

131.069

Liquidity indicators evolution
SAS AURELIEN MARCHAND

Sector positioning

Liquidity ratio
131.07 2025
2023
2024
2025
Q1: 168.03
Med: 225.86
Q3: 351.7
Watch -10 pts over 3 years

In 2025, the liquidity ratio of SAS AURELIEN MARCHAND (131.07) 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
109.14x 2023
2023
Q1: 0.29x
Med: 4.44x
Q3: 14.9x
Excellent

In 2023, the interest coverage of SAS AURELIEN MARCHAND (109.1x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
SAS AURELIEN MARCHAND

Positioning of SAS AURELIEN MARCHAND in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SAS AURELIEN MARCHAND is estimated at 48 475 € (range 10 314€ - 191 492€). 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 2025
56 tx
10k€ 48k€ 191k€
48 475 € Range: 10 314€ - 191 492€
NAF 5 all-time

Valuation method used

Net Income Multiple
57 459 € × 0.8x = 48 476 €
Range: 10 314€ - 191 492€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 d'autres véhicules automobiles)

Compare SAS AURELIEN MARCHAND with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about SAS AURELIEN MARCHAND

What is the revenue of SAS AURELIEN MARCHAND ?

The revenue of SAS AURELIEN MARCHAND in 2023 is 4.7 M€.

Is SAS AURELIEN MARCHAND profitable?

Yes, SAS AURELIEN MARCHAND generated a net profit of 57 k€ in 2025.

Where is the headquarters of SAS AURELIEN MARCHAND ?

The headquarters of SAS AURELIEN MARCHAND is located in SAINT-SAUVEUR (80470), in the department Somme.

Where to find the tax return of SAS AURELIEN MARCHAND ?

The tax return of SAS AURELIEN MARCHAND 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 SAS AURELIEN MARCHAND operate?

SAS AURELIEN MARCHAND operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.