SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE : revenue, balance sheet and financial ratios

SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE is a French company founded 26 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ARRAS (62000), this company of category ETI shows in 2024 a revenue of 93.9 M€. 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 - SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE (SIREN 422792770)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 93 864 649 € 81 532 032 € 58 699 163 € 57 790 669 € 52 089 792 € 55 136 117 € 52 233 198 € 48 502 083 € 44 748 098 €
Net income -208 286 € 526 018 € 596 539 € 450 552 € 481 333 € 578 147 € 466 020 € 405 039 € 287 544 €
EBITDA 665 785 € 1 627 013 € 1 261 105 € 1 065 738 € 916 582 € 1 176 261 € 1 022 668 € 1 005 465 € 701 138 €
Net margin -0.2% 0.6% 1.0% 0.8% 0.9% 1.0% 0.9% 0.8% 0.6%

Revenue and income statement

In 2024, SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE achieves revenue of 93.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2023, growth of +15% (81.5 M€ -> 93.9 M€). After deducting consumption (82.1 M€), gross margin stands at 11.8 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 666 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -208 k€ (-0.2% of revenue), which will impact equity.

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

93 864 649 €

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

11 794 941 €

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

665 785 €

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

247 475 €

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

-208 286 €

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

0.7%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% 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

73.474%

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

13.825%

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

0.289%

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

14.364

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

48.5%

Solvency indicators evolution
SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE

Sector positioning

Debt ratio
73.47 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average

In 2024, the debt ratio of SOCIETE ARRAGEOISE DE COM... (73.47) 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
13.82% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average -10 pts over 3 years

In 2024, the financial autonomy of SOCIETE ARRAGEOISE DE COM... (13.8%) 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
14.36 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of SOCIETE ARRAGEOISE DE COM... (14.36) 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 119.70. 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 67.3x. 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

119.704

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

67.311

Liquidity indicators evolution
SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE

Sector positioning

Liquidity ratio
119.7 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Watch -18 pts over 3 years

In 2024, the liquidity ratio of SOCIETE ARRAGEOISE DE COM... (119.70) 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
67.31x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SOCIETE ARRAGEOISE DE COM... (67.3x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 30.0 M€ to permanently finance. Over 2016-2024, WCR increased by +156%, 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

29 957 841 €

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

31 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

119 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

67 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

115 j

WCR and payment terms evolution
SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE

Positioning of SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE 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 SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE is estimated at 6 317 341 € (range 2 828 433€ - 10 961 965€). With an EBITDA of 665 785€, 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
2828k€ 6317k€ 10961k€
6 317 341 € Range: 2 828 433€ - 10 961 965€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
665 785 € × 1.6x
Estimation 1 074 062 €
399 678€ - 1 599 158€
Revenue Multiple 30%
93 864 649 € × 0.16x
Estimation 15 056 140 €
6 876 360€ - 26 566 646€

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 SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE 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 SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE

What is the revenue of SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE ?

The revenue of SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE in 2024 is 93.9 M€.

Is SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE profitable?

SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE recorded a net loss in 2024.

Where is the headquarters of SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE ?

The headquarters of SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE is located in ARRAS (62000), in the department Pas-de-Calais.

Where to find the tax return of SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE ?

The tax return of SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE 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 SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE operate?

SOCIETE ARRAGEOISE DE COMMERCE AUTOMOBILE 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.