SOC INDUSTRIELLE AUTOMOBILE DE BESANCON : revenue, balance sheet and financial ratios

SOC INDUSTRIELLE AUTOMOBILE DE BESANCON is a French company founded 71 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BESANCON (25000), this company of category ETI shows in 2024 a revenue of 52.9 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 - SOC INDUSTRIELLE AUTOMOBILE DE BESANCON (SIREN 552821092)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 52 934 849 € 55 229 953 € 48 341 059 € 56 409 672 € 55 558 062 € 60 241 469 € 63 397 067 € 63 236 902 € 56 865 402 €
Net income 82 115 € 480 506 € 397 616 € 1 002 084 € 585 292 € 893 616 € 976 714 € 801 350 € 790 968 €
EBITDA 143 242 € 795 168 € 554 716 € 1 578 481 € 695 510 € 1 407 580 € 1 680 522 € 1 081 547 € 1 179 649 €
Net margin 0.2% 0.9% 0.8% 1.8% 1.1% 1.5% 1.5% 1.3% 1.4%

Revenue and income statement

In 2024, SOC INDUSTRIELLE AUTOMOBILE DE BESANCON achieves revenue of 52.9 M€. Activity remains stable over the period (CAGR: -0.9%). Slight decline of -4% vs 2023. After deducting consumption (44.0 M€), gross margin stands at 8.9 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 143 k€, representing 0.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 82 k€, i.e. 0.2% 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

52 934 849 €

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

8 928 868 €

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

143 242 €

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

252 218 €

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

82 115 €

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

0.3%

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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 201%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

201.219%

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

10.215%

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

-0.114%

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

-82.667

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

22.0%

Solvency indicators evolution
SOC INDUSTRIELLE AUTOMOBILE DE BESANCON

Sector positioning

Debt ratio
201.22 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average

In 2024, the debt ratio of SOC INDUSTRIELLE AUTOMOBI... (201.22) 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
10.21% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of SOC INDUSTRIELLE AUTOMOBI... (10.2%) 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
-82.67 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOC INDUSTRIELLE AUTOMOBI... (-82.67) 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 134.54. 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 869.5x. 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

134.537

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

869.468

Liquidity indicators evolution
SOC INDUSTRIELLE AUTOMOBILE DE BESANCON

Sector positioning

Liquidity ratio
134.54 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average

In 2024, the liquidity ratio of SOC INDUSTRIELLE AUTOMOBI... (134.54) 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
869.47x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent

In 2024, the interest coverage of SOC INDUSTRIELLE AUTOMOBI... (869.5x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 112 days of revenue, i.e. 16.5 M€ to permanently finance. Over 2016-2024, WCR increased by +51%, requiring additional financing.

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

16 488 147 €

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

29 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

82 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

72 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

112 j

WCR and payment terms evolution
SOC INDUSTRIELLE AUTOMOBILE DE BESANCON

Positioning of SOC INDUSTRIELLE AUTOMOBILE DE BESANCON 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 SOC INDUSTRIELLE AUTOMOBILE DE BESANCON is estimated at 2 705 652 € (range 1 229 483€ - 4 802 762€). With an EBITDA of 143 242€, 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
1229k€ 2705k€ 4802k€
2 705 652 € Range: 1 229 483€ - 4 802 762€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
143 242 € × 1.6x
Estimation 231 082 €
85 990€ - 344 055€
Revenue Multiple 30%
52 934 849 € × 0.16x
Estimation 8 490 891 €
3 877 915€ - 14 982 226€
Net Income Multiple 20%
82 115 € × 2.6x
Estimation 214 222 €
115 570€ - 680 338€

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 SOC INDUSTRIELLE AUTOMOBILE DE BESANCON 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 INDUSTRIELLE AUTOMOBILE DE BESANCON

What is the revenue of SOC INDUSTRIELLE AUTOMOBILE DE BESANCON ?

The revenue of SOC INDUSTRIELLE AUTOMOBILE DE BESANCON in 2024 is 52.9 M€.

Is SOC INDUSTRIELLE AUTOMOBILE DE BESANCON profitable?

Yes, SOC INDUSTRIELLE AUTOMOBILE DE BESANCON generated a net profit of 82 k€ in 2024.

Where is the headquarters of SOC INDUSTRIELLE AUTOMOBILE DE BESANCON ?

The headquarters of SOC INDUSTRIELLE AUTOMOBILE DE BESANCON is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of SOC INDUSTRIELLE AUTOMOBILE DE BESANCON ?

The tax return of SOC INDUSTRIELLE AUTOMOBILE DE BESANCON 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 INDUSTRIELLE AUTOMOBILE DE BESANCON operate?

SOC INDUSTRIELLE AUTOMOBILE DE BESANCON 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.