SOCIETE COMMERCIALE ET AUTOMOBILE : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE ET AUTOMOBILE is a French company founded 9 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in PARIS (75008), this company of category PME shows in 2021 a revenue of 1.6 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 - SOCIETE COMMERCIALE ET AUTOMOBILE (SIREN 821984408)
Indicator 2021 2018 2017
Revenue 1 636 432 € 586 079 € 379 055 €
Net income 12 324 € 13 132 € 15 638 €
EBITDA 14 472 € 79 119 € 18 628 €
Net margin 0.8% 2.2% 4.1%

Revenue and income statement

In 2021, SOCIETE COMMERCIALE ET AUTOMOBILE achieves revenue of 1.6 M€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +44.1%. Vs 2018, growth of +179% (586 k€ -> 1.6 M€). After deducting consumption (1.5 M€), gross margin stands at 153 k€, i.e. a rate of 9%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 0.9% of revenue. Warning negative scissor effect: despite revenue change (+179%), EBITDA varies by -82%, reducing margin by 12.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 636 432 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

153 420 €

EBITDA (2021) ?
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

14 472 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 499 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 324 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.9%

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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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

115.429%

Financial autonomy (2021) ?
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

11.525%

Cash flow / Revenue (2021) ?
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

0.753%

Repayment capacity (2021) ?
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

12.932

Solvency indicators evolution
SOCIETE COMMERCIALE ET AUTOMOBILE

Sector positioning

Debt ratio
115.43 2021
2017
2018
2021
Q1: 7.96
Med: 46.88
Q3: 117.88
Average

In 2021, the debt ratio of SOCIETE COMMERCIALE ET AU... (115.43) 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
11.53% 2021
2017
2018
2021
Q1: 19.22%
Med: 35.52%
Q3: 50.8%
Watch -5 pts over 3 years

In 2021, the financial autonomy of SOCIETE COMMERCIALE ET AU... (11.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
12.93 years 2021
2017
2018
2021
Q1: 0.0 years
Med: 0.96 years
Q3: 4.04 years
Watch

In 2021, the repayment capacity of SOCIETE COMMERCIALE ET AU... (12.93) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 143.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

143.035

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
SOCIETE COMMERCIALE ET AUTOMOBILE

Sector positioning

Liquidity ratio
143.03 2021
2017
2018
2021
Q1: 157.46
Med: 212.38
Q3: 316.83
Watch -44 pts over 3 years

In 2021, the liquidity ratio of SOCIETE COMMERCIALE ET AU... (143.03) 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
0.0x 2021
2017
2018
2021
Q1: 0.0x
Med: 1.78x
Q3: 5.5x
Average

In 2021, the interest coverage of SOCIETE COMMERCIALE ET AU... (0.0x) 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: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 169 days of revenue, i.e. 770 k€ to permanently finance. Over 2017-2021, WCR increased by +330%, requiring additional financing.

Operating WCR (2021) ?
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

770 481 €

Customer credit (2021) ?
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

100 j

Supplier credit (2021) ?
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

95 j

Inventory turnover (2021) ?
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

0 j

WCR in days of revenue (2021) ?
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

169 j

WCR and payment terms evolution
SOCIETE COMMERCIALE ET AUTOMOBILE

Positioning of SOCIETE COMMERCIALE ET AUTOMOBILE in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SOCIETE COMMERCIALE ET AUTOMOBILE is estimated at 69 231 € (range 45 560€ - 248 104€). With an EBITDA of 14 472€, the sector multiple of 0.8x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
56 tx
45k€ 69k€ 248k€
69 231 € Range: 45 560€ - 248 104€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
14 472 € × 0.8x
Estimation 11 531 €
3 819€ - 52 270€
Revenue Multiple 30%
1 636 432 € × 0.13x
Estimation 204 621 €
144 030€ - 712 517€
Net Income Multiple 20%
12 324 € × 0.8x
Estimation 10 397 €
2 212€ - 41 072€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 d'autres véhicules automobiles)

Compare SOCIETE COMMERCIALE ET AUTOMOBILE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about SOCIETE COMMERCIALE ET AUTOMOBILE

What is the revenue of SOCIETE COMMERCIALE ET AUTOMOBILE ?

The revenue of SOCIETE COMMERCIALE ET AUTOMOBILE in 2021 is 1.6 M€.

Is SOCIETE COMMERCIALE ET AUTOMOBILE profitable?

Yes, SOCIETE COMMERCIALE ET AUTOMOBILE generated a net profit of 12 k€ in 2021.

Where is the headquarters of SOCIETE COMMERCIALE ET AUTOMOBILE ?

The headquarters of SOCIETE COMMERCIALE ET AUTOMOBILE is located in PARIS (75008), in the department Paris.

Where to find the tax return of SOCIETE COMMERCIALE ET AUTOMOBILE ?

The tax return of SOCIETE COMMERCIALE ET 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 COMMERCIALE ET AUTOMOBILE operate?

SOCIETE COMMERCIALE ET AUTOMOBILE operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.