SOCIETE REPARATION AUTOMOBILE LAMENTIN : revenue, balance sheet and financial ratios

SOCIETE REPARATION AUTOMOBILE LAMENTIN is a French company founded 14 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LE LAMENTIN (97232), this company of category ETI shows in 2024 a revenue of 1.2 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 REPARATION AUTOMOBILE LAMENTIN (SIREN 538620279)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 198 202 € 1 174 401 € 1 166 659 € 1 069 766 € 979 364 € 1 155 190 € 1 166 723 € 1 030 516 €
Net income 19 796 € 22 049 € 61 661 € -24 440 € -26 813 € -8 021 € 54 437 € 21 591 €
EBITDA 125 281 € 132 106 € 163 570 € 47 833 € 28 298 € 69 287 € 142 231 € 111 790 €
Net margin 1.7% 1.9% 5.3% -2.3% -2.7% -0.7% 4.7% 2.1%

Revenue and income statement

In 2024, SOCIETE REPARATION AUTOMOBILE LAMENTIN achieves revenue of 1.2 M€. Revenue is growing positively over 8 years (CAGR: +2.2%). Vs 2023: +2%. After deducting consumption (423 k€), gross margin stands at 775 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 125 k€, representing 10.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 1.7% 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

1 198 202 €

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

775 192 €

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

125 281 €

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

59 244 €

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

19 796 €

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

10.5%

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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 410%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.7% 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

409.645%

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

12.889%

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

3.66%

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

5.045

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

46.5%

Solvency indicators evolution
SOCIETE REPARATION AUTOMOBILE LAMENTIN

Sector positioning

Debt ratio
409.64 2024
2022
2023
2024
Q1: 5.46
Med: 23.95
Q3: 69.2
Watch

In 2024, the debt ratio of SOCIETE REPARATION AUTOMO... (409.64) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
12.89% 2024
2022
2023
2024
Q1: 21.34%
Med: 45.54%
Q3: 63.3%
Average

In 2024, the financial autonomy of SOCIETE REPARATION AUTOMO... (12.9%) 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
5.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Watch

In 2024, the repayment capacity of SOCIETE REPARATION AUTOMO... (5.04) 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 97.42. 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 26.2x. 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

97.421

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

26.22

Liquidity indicators evolution
SOCIETE REPARATION AUTOMOBILE LAMENTIN

Sector positioning

Liquidity ratio
97.42 2024
2022
2023
2024
Q1: 142.55
Med: 216.97
Q3: 327.22
Watch -12 pts over 3 years

In 2024, the liquidity ratio of SOCIETE REPARATION AUTOMO... (97.42) 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
26.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.7x
Excellent

In 2024, the interest coverage of SOCIETE REPARATION AUTOMO... (26.2x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 60 k€ 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

60 042 €

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

4 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

42 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

36 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

18 j

WCR and payment terms evolution
SOCIETE REPARATION AUTOMOBILE LAMENTIN

Positioning of SOCIETE REPARATION AUTOMOBILE LAMENTIN in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of SOCIETE REPARATION AUTOMOBILE LAMENTIN is estimated at 488 700 € (range 221 086€ - 836 349€). With an EBITDA of 125 281€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
221k€ 488k€ 836k€
488 700 € Range: 221 086€ - 836 349€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
125 281 € × 5.5x
Estimation 691 961 €
264 207€ - 1 122 339€
Revenue Multiple 30%
1 198 202 € × 0.35x
Estimation 415 955 €
275 700€ - 780 677€
Net Income Multiple 20%
19 796 € × 4.5x
Estimation 89 668 €
31 367€ - 204 885€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 REPARATION AUTOMOBILE LAMENTIN 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 REPARATION AUTOMOBILE LAMENTIN

What is the revenue of SOCIETE REPARATION AUTOMOBILE LAMENTIN ?

The revenue of SOCIETE REPARATION AUTOMOBILE LAMENTIN in 2024 is 1.2 M€.

Is SOCIETE REPARATION AUTOMOBILE LAMENTIN profitable?

Yes, SOCIETE REPARATION AUTOMOBILE LAMENTIN generated a net profit of 20 k€ in 2024.

Where is the headquarters of SOCIETE REPARATION AUTOMOBILE LAMENTIN ?

The headquarters of SOCIETE REPARATION AUTOMOBILE LAMENTIN is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of SOCIETE REPARATION AUTOMOBILE LAMENTIN ?

The tax return of SOCIETE REPARATION AUTOMOBILE LAMENTIN 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 REPARATION AUTOMOBILE LAMENTIN operate?

SOCIETE REPARATION AUTOMOBILE LAMENTIN 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.