Employees: 31 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 1986-09-24 (39 years)Status: ActiveBusiness sector: Commerce de voitures et de véhicules automobiles légersLocation: SAINT-LO (50000), Manche
SCAUTO : revenue, balance sheet and financial ratios
SCAUTO is a French company
founded 39 years ago,
specialized in the sector Commerce de voitures et de véhicules automobiles légers.
Based in SAINT-LO (50000),
this company of category ETI
shows in 2024 a revenue of 163.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SCAUTO achieves revenue of 163.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2023: +1%. After deducting consumption (133.7 M€), gross margin stands at 30.1 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
163 843 333 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
30 123 662 €
EBITDA (2024)
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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
3 152 084 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
2 902 033 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 571 033 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
1.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
59.386%
Financial autonomy (2024)
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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
4.779%
Cash flow / Revenue (2024)
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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
0.646%
Repayment capacity (2024)
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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
4.683
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
196.487
248.269
209.545
206.113
166.5
114.934
161.216
132.823
59.386
Financial autonomy
8.171
6.941
6.086
6.788
7.037
11.469
7.41
6.584
4.779
Repayment capacity
7.625
2.658
8.739
46.374
16.293
8.504
8.176
6.584
4.683
Cash flow / Revenue
0.914%
2.228%
1.146%
0.2%
0.574%
0.882%
1.24%
1.101%
0.646%
Sector positioning
Debt ratio
59.392024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average-19 pts over 3 years
In 2024, the debt ratio of SCAUTO (59.39) 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
4.78%2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average
In 2024, the financial autonomy of SCAUTO (4.8%) 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
4.68 years2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average
In 2024, the repayment capacity of SCAUTO (4.68) 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 104.29. 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 171.3x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2024)
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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
104.294
Interest coverage (2024)
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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
171.279
Liquidity indicators evolution SCAUTO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
118.059
114.905
121.093
122.185
119.388
128.937
117.491
112.61
104.294
Interest coverage
63.847
48.256
53.717
110.878
61.109
26.957
33.372
94.105
171.279
Sector positioning
Liquidity ratio
104.292024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Watch
In 2024, the liquidity ratio of SCAUTO (104.29) 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
171.28x2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent
In 2024, the interest coverage of SCAUTO (171.3x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 304 days. Excellent situation: suppliers finance 280 days of the operating cycle (retail model). Inventory turnover is 285 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 342 days of revenue, i.e. 155.6 M€ to permanently finance. Over 2016-2024, WCR increased by +156%, requiring additional financing.
Operating WCR (2024)
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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
155 564 329 €
Customer credit (2024)
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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
24 j
Supplier credit (2024)
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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
304 j
Inventory turnover (2024)
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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
285 j
WCR in days of revenue (2024)
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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
342 j
WCR and payment terms evolution SCAUTO
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
60 883 964 €
75 598 271 €
87 740 726 €
67 790 339 €
74 301 785 €
52 691 230 €
89 711 893 €
111 218 004 €
155 564 329 €
Inventory turnover (days)
186
205
220
184
226
148
212
227
285
Customer payment term (days)
15
19
17
17
14
13
16
18
24
Supplier payment term (days)
196
188
219
180
194
169
193
199
304
Positioning of SCAUTO 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 SCAUTO is estimated at
11 246 490 €
(range 4 989 197€ - 20 300 618€).
With an EBITDA of 3 152 084€, 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 value2024
148 transactions
4989k€11246k€20300k€
11 246 490 €Range: 4 989 197€ - 20 300 618€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
3 152 084 €×1.6x
Estimation5 085 025 €
1 892 229€ - 7 571 032€
Revenue Multiple30%
163 843 333 €×0.16x
Estimation26 280 907 €
12 002 877€ - 46 372 813€
Net Income Multiple20%
1 571 033 €×2.6x
Estimation4 098 528 €
2 211 102€ - 13 016 291€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 SCAUTO with other companies in the same sector:
Yes, SCAUTO generated a net profit of 1.6 M€ in 2024.
Where is the headquarters of SCAUTO ?
The headquarters of SCAUTO is located in SAINT-LO (50000), in the department Manche.
Where to find the tax return of SCAUTO ?
The tax return of SCAUTO 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 SCAUTO operate?
SCAUTO 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.
Item evolution
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