SAS LG ROYAN AUTOMOBILES : revenue, balance sheet and financial ratios

SAS LG ROYAN AUTOMOBILES is a French company founded 5 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ROYAN (17200), this company of category ETI shows in 2024 a revenue of 26.4 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 - SAS LG ROYAN AUTOMOBILES (SIREN 892478322)
Indicator 2024 2023 2022 2021 2020
Revenue 26 350 918 € 22 180 491 € 19 181 371 € N/C N/C
Net income 90 063 € -116 836 € 390 293 € -4 036 € -1 €
EBITDA 547 369 € 151 888 € 720 255 € -3 457 € N/C
Net margin 0.3% -0.5% 2.0% N/C N/C

Revenue and income statement

In 2024, SAS LG ROYAN AUTOMOBILES achieves revenue of 26.4 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.2%. Vs 2023, growth of +19% (22.2 M€ -> 26.4 M€). After deducting consumption (21.9 M€), gross margin stands at 4.5 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 547 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 90 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

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

26 350 918 €

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

4 473 851 €

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

547 369 €

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

329 139 €

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

90 063 €

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

2.1%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

100.463%

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

28.606%

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

1.187%

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

10.778

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

58.6%

Solvency indicators evolution
SAS LG ROYAN AUTOMOBILES

Sector positioning

Debt ratio
100.46 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +14 pts over 3 years

In 2024, the debt ratio of SAS LG ROYAN AUTOMOBILES (100.46) 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
28.61% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good

In 2024, the financial autonomy of SAS LG ROYAN AUTOMOBILES (28.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
10.78 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +39 pts over 3 years

In 2024, the repayment capacity of SAS LG ROYAN AUTOMOBILES (10.78) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 168.44. 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 33.5x. Operating income very largely covers interest expenses: high safety margin.

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

168.443

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

33.523

Liquidity indicators evolution
SAS LG ROYAN AUTOMOBILES

Sector positioning

Liquidity ratio
168.44 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average +16 pts over 3 years

In 2024, the liquidity ratio of SAS LG ROYAN AUTOMOBILES (168.44) 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
33.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent +16 pts over 3 years

In 2024, the interest coverage of SAS LG ROYAN AUTOMOBILES (33.5x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 7.1 M€ to permanently finance.

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

7 131 876 €

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

21 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

55 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

78 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

97 j

WCR and payment terms evolution
SAS LG ROYAN AUTOMOBILES

Positioning of SAS LG ROYAN AUTOMOBILES 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 SAS LG ROYAN AUTOMOBILES is estimated at 1 756 533 € (range 768 773€ - 3 044 045€). With an EBITDA of 547 369€, the sector multiple of 1.6x is applied. 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
768k€ 1756k€ 3044k€
1 756 533 € Range: 768 773€ - 3 044 045€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
547 369 € × 1.6x
Estimation 883 030 €
328 591€ - 1 314 733€
Revenue Multiple 30%
26 350 918 € × 0.16x
Estimation 4 226 757 €
1 930 422€ - 7 458 138€
Net Income Multiple 20%
90 063 € × 2.6x
Estimation 234 957 €
126 756€ - 746 188€

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 SAS LG ROYAN AUTOMOBILES 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 SAS LG ROYAN AUTOMOBILES

What is the revenue of SAS LG ROYAN AUTOMOBILES ?

The revenue of SAS LG ROYAN AUTOMOBILES in 2024 is 26.4 M€.

Is SAS LG ROYAN AUTOMOBILES profitable?

Yes, SAS LG ROYAN AUTOMOBILES generated a net profit of 90 k€ in 2024.

Where is the headquarters of SAS LG ROYAN AUTOMOBILES ?

The headquarters of SAS LG ROYAN AUTOMOBILES is located in ROYAN (17200), in the department Charente-Maritime.

Where to find the tax return of SAS LG ROYAN AUTOMOBILES ?

The tax return of SAS LG ROYAN AUTOMOBILES 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 LG ROYAN AUTOMOBILES operate?

SAS LG ROYAN AUTOMOBILES 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.