SOC D'EXPLOITATION DES ETS CUESTA : revenue, balance sheet and financial ratios

SOC D'EXPLOITATION DES ETS CUESTA is a French company founded 27 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ESTAGEL (66310), this company of category PME shows in 2025 a revenue of 441 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 - SOC D'EXPLOITATION DES ETS CUESTA (SIREN 420206021)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 441 280 € 1 123 462 € 1 332 894 € 1 557 538 € 1 675 404 € 1 631 835 € 1 972 066 € 2 183 070 € 2 216 906 € 2 115 518 €
Net income -22 647 € 27 445 € -26 267 € -17 599 € -4 673 € 4 632 € -6 042 € 3 129 € 14 255 € 10 936 €
EBITDA -18 446 € 25 983 € -66 442 € -25 487 € -55 302 € 3 599 € 1 982 € 7 778 € 24 406 € 29 969 €
Net margin -5.1% 2.4% -2.0% -1.1% -0.3% 0.3% -0.3% 0.1% 0.6% 0.5%

Revenue and income statement

In 2025, SOC D'EXPLOITATION DES ETS CUESTA achieves revenue of 441 k€. Revenue is declining over the period 2016-2025 (CAGR: -16.0%). Significant drop of -61% vs 2024. After deducting consumption (423 k€), gross margin stands at 19 k€, i.e. a rate of 4%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -4.2% of revenue. Warning negative scissor effect: despite revenue change (-61%), EBITDA varies by -171%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -23 k€ (-5.1% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

441 280 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 764 €

EBITDA (2025) ?
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

-18 446 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 858 €

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

-22 647 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.2%

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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 256%. 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 25%. 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

256.47%

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

25.22%

Cash flow / Revenue (2025) ?
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

-4.133%

Repayment capacity (2025) ?
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

-1.04

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

5.2%

Solvency indicators evolution
SOC D'EXPLOITATION DES ETS CUESTA

Sector positioning

Debt ratio
256.47 2025
2023
2024
2025
Q1: 4.71
Med: 28.32
Q3: 98.65
Watch

In 2025, the debt ratio of SOC D'EXPLOITATION DES ET... (256.47) 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
25.22% 2025
2023
2024
2025
Q1: 21.32%
Med: 45.81%
Q3: 67.63%
Average

In 2025, the financial autonomy of SOC D'EXPLOITATION DES ET... (25.2%) 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
-1.04 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 4.22 years
Excellent

In 2025, the repayment capacity of SOC D'EXPLOITATION DES ET... (-1.04) 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 84.02. 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

84.015

Interest coverage (2025) ?
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

-2.396

Liquidity indicators evolution
SOC D'EXPLOITATION DES ETS CUESTA

Sector positioning

Liquidity ratio
84.02 2025
2023
2024
2025
Q1: 177.97
Med: 297.13
Q3: 552.71
Watch -12 pts over 3 years

In 2025, the liquidity ratio of SOC D'EXPLOITATION DES ET... (84.02) 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
-2.4x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.08x
Q3: 16.27x
Average

In 2025, the interest coverage of SOC D'EXPLOITATION DES ET... (-2.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 13 k€ to permanently finance. Notable WCR improvement over the period (-76%), freeing up cash.

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

12 793 €

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

3 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

8 j

WCR in days of revenue (2025) ?
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

10 j

WCR and payment terms evolution
SOC D'EXPLOITATION DES ETS CUESTA

Positioning of SOC D'EXPLOITATION DES ETS CUESTA in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of SOC D'EXPLOITATION DES ETS CUESTA is estimated at 92 033 € (range 50 388€ - 136 602€). The price/revenue ratio is 0.21x (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 2025
113 transactions
50k€ 92k€ 136k€
92 033 € Range: 50 388€ - 136 602€
NAF 5 année 2025

Valuation method used

Revenue Multiple
441 280 € × 0.21x = 92 033 €
Range: 50 388€ - 136 603€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 SOC D'EXPLOITATION DES ETS CUESTA 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 SOC D'EXPLOITATION DES ETS CUESTA

What is the revenue of SOC D'EXPLOITATION DES ETS CUESTA ?

The revenue of SOC D'EXPLOITATION DES ETS CUESTA in 2025 is 441 k€.

Is SOC D'EXPLOITATION DES ETS CUESTA profitable?

SOC D'EXPLOITATION DES ETS CUESTA recorded a net loss in 2025.

Where is the headquarters of SOC D'EXPLOITATION DES ETS CUESTA ?

The headquarters of SOC D'EXPLOITATION DES ETS CUESTA is located in ESTAGEL (66310), in the department Pyrenees-Orientales.

Where to find the tax return of SOC D'EXPLOITATION DES ETS CUESTA ?

The tax return of SOC D'EXPLOITATION DES ETS CUESTA 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 SOC D'EXPLOITATION DES ETS CUESTA operate?

SOC D'EXPLOITATION DES ETS CUESTA 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.