SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN : revenue, balance sheet and financial ratios

SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN is a French company founded 13 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LIMOGES (87280), this company of category ETI shows in 2024 a revenue of 51.5 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 DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN (SIREN 789252160)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 51 488 955 € 49 887 470 € 49 898 230 € 57 992 252 € 57 889 369 € 56 514 036 € 60 391 361 € 57 537 613 € 69 543 393 €
Net income 798 696 € 939 960 € 1 180 549 € 831 917 € 1 317 527 € 745 957 € 765 620 € 489 402 € -2 791 047 €
EBITDA 1 512 696 € 1 412 337 € 1 873 194 € 1 111 552 € 1 145 548 € 695 979 € 743 663 € 228 101 € -2 041 542 €
Net margin 1.6% 1.9% 2.4% 1.4% 2.3% 1.3% 1.3% 0.9% -4.0%

Revenue and income statement

In 2024, SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN achieves revenue of 51.5 M€. Activity remains stable over the period (CAGR: -3.7%). Vs 2023: +3%. After deducting consumption (43.3 M€), gross margin stands at 8.1 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 799 k€, i.e. 1.6% 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

51 488 955 €

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

8 149 204 €

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

1 512 696 €

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

1 372 750 €

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

798 696 €

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

2.9%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% 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

45.86%

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

37.252%

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

1.82%

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

4.797

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

6.7%

Solvency indicators evolution
SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN

Sector positioning

Debt ratio
45.86 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +6 pts over 3 years

In 2024, the debt ratio of SOCIETE DE DISTRIBUTION D... (45.86) 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
37.25% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good +11 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE DISTRIBUTION D... (37.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.8 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +10 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE DISTRIBUTION D... (4.80) 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 211.31. 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 18.5x. 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

211.314

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

18.453

Liquidity indicators evolution
SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN

Sector positioning

Liquidity ratio
211.31 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Good +15 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE DISTRIBUTION D... (211.31) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
18.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good +9 pts over 3 years

In 2024, the interest coverage of SOCIETE DE DISTRIBUTION D... (18.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 127 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 148 days of revenue, i.e. 21.2 M€ to permanently finance.

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

21 162 990 €

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

18 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

79 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

127 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

148 j

WCR and payment terms evolution
SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN

Positioning of SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN 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 DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN is estimated at 4 114 579 € (range 1 810 460€ - 7 512 048€). With an EBITDA of 1 512 696€, 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
1810k€ 4114k€ 7512k€
4 114 579 € Range: 1 810 460€ - 7 512 048€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 512 696 € × 1.6x
Estimation 2 440 321 €
908 087€ - 3 633 365€
Revenue Multiple 30%
51 488 955 € × 0.16x
Estimation 8 258 966 €
3 771 991€ - 14 572 993€
Net Income Multiple 20%
798 696 € × 2.6x
Estimation 2 083 647 €
1 124 100€ - 6 617 340€

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 DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN 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 DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN

What is the revenue of SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN ?

The revenue of SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN in 2024 is 51.5 M€.

Is SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN profitable?

Yes, SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN generated a net profit of 799 k€ in 2024.

Where is the headquarters of SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN ?

The headquarters of SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN is located in LIMOGES (87280), in the department Haute-Vienne.

Where to find the tax return of SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN ?

The tax return of SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN 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 DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN operate?

SOCIETE DE DISTRIBUTION DES AUTOMOBILES DU LIMOUSIN 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.