SOCIETE MECANIQUE AUTO DIESEL : revenue, balance sheet and financial ratios

SOCIETE MECANIQUE AUTO DIESEL is a French company founded 50 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CARNOULES (83660), this company of category PME shows in 2019 a revenue of 51 k€. 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 - SOCIETE MECANIQUE AUTO DIESEL (SIREN 312914336)
Indicator 2019 2018 2017 2016
Revenue 51 426 € 108 805 € 107 770 € 107 288 €
Net income 7 563 € -204 € 4 746 € 3 430 €
EBITDA 7 566 € -95 € 4 418 € 4 145 €
Net margin 14.7% -0.2% 4.4% 3.2%

Revenue and income statement

In 2019, SOCIETE MECANIQUE AUTO DIESEL achieves revenue of 51 k€. Revenue is declining over the period 2016-2019 (CAGR: -21.7%). Significant drop of -53% vs 2018. After deducting consumption (22 k€), gross margin stands at 30 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 14.7% of revenue. Positive scissor effect: EBITDA margin improves by +14.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 14.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

51 426 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

29 652 €

EBITDA (2019) ?
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

7 566 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 567 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 563 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.7%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 14.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2019) ?
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

0.0%

Cash flow / Revenue (2019) ?
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

14.707%

Repayment capacity (2019) ?
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

0.0

Asset age ratio (2019) ?
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

10.1%

Solvency indicators evolution
SOCIETE MECANIQUE AUTO DIESEL

Sector positioning

Debt ratio
0.0 2019
2017
2018
2019
Q1: 3.78
Med: 26.76
Q3: 91.4
Excellent

In 2019, the debt ratio of SOCIETE MECANIQUE AUTO DI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2019
2017
2018
2019
Q1: 17.55%
Med: 41.28%
Q3: 61.03%
Average

In 2019, the financial autonomy of SOCIETE MECANIQUE AUTO DI... (0.0%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.44 years
Q3: 2.3 years
Excellent

In 2019, the repayment capacity of SOCIETE MECANIQUE AUTO DI... (0.00) 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 204.13. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

204.127

Interest coverage (2019) ?
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

0.053

Liquidity indicators evolution
SOCIETE MECANIQUE AUTO DIESEL

Sector positioning

Liquidity ratio
204.13 2019
2017
2018
2019
Q1: 120.67
Med: 184.62
Q3: 284.59
Good +16 pts over 3 years

In 2019, the liquidity ratio of SOCIETE MECANIQUE AUTO DI... (204.13) 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
0.05x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.58x
Q3: 3.96x
Average

In 2019, the interest coverage of SOCIETE MECANIQUE AUTO DI... (0.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). WCR is negative (-96 days): operations structurally generate cash. Notable WCR improvement over the period (-195%), freeing up cash.

Operating WCR (2019) ?
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

-13 759 €

Customer credit (2019) ?
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

1 j

Supplier credit (2019) ?
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

88 j

Inventory turnover (2019) ?
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 (2019) ?
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

-96 j

WCR and payment terms evolution
SOCIETE MECANIQUE AUTO DIESEL

Positioning of SOCIETE MECANIQUE AUTO DIESEL in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 156 transactions of similar company sales in 2019, the value of SOCIETE MECANIQUE AUTO DIESEL is estimated at 30 232 € (range 10 613€ - 65 406€). With an EBITDA of 7 566€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.36x (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 2019
156 transactions
10k€ 30k€ 65k€
30 232 € Range: 10 613€ - 65 406€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 566 € × 4.5x
Estimation 33 947 €
11 424€ - 80 472€
Revenue Multiple 30%
51 426 € × 0.36x
Estimation 18 496 €
9 083€ - 31 705€
Net Income Multiple 20%
7 563 € × 5.1x
Estimation 38 553 €
10 880€ - 78 293€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 156 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 (Entretien et réparation de véhicules automobiles légers)

Compare SOCIETE MECANIQUE AUTO DIESEL with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SOCIETE MECANIQUE AUTO DIESEL

What is the revenue of SOCIETE MECANIQUE AUTO DIESEL ?

The revenue of SOCIETE MECANIQUE AUTO DIESEL in 2019 is 51 k€.

Is SOCIETE MECANIQUE AUTO DIESEL profitable?

Yes, SOCIETE MECANIQUE AUTO DIESEL generated a net profit of 8 k€ in 2019.

Where is the headquarters of SOCIETE MECANIQUE AUTO DIESEL ?

The headquarters of SOCIETE MECANIQUE AUTO DIESEL is located in CARNOULES (83660), in the department Var.

Where to find the tax return of SOCIETE MECANIQUE AUTO DIESEL ?

The tax return of SOCIETE MECANIQUE AUTO DIESEL 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 MECANIQUE AUTO DIESEL operate?

SOCIETE MECANIQUE AUTO DIESEL operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.