SPORT CAR CONCEPT : revenue, balance sheet and financial ratios

SPORT CAR CONCEPT is a French company founded 14 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LA ROCHE-SUR-FORON (74800), this company of category PME shows in 2021 a revenue of 9.4 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 - SPORT CAR CONCEPT (SIREN 537805186)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue N/C 9 378 842 € N/C 6 401 502 € N/C N/C N/C
Net income 64 462 € 388 € 41 814 € -10 237 € -53 359 € 20 621 € 36 221 €
EBITDA N/C 118 807 € N/C 14 712 € N/C N/C N/C
Net margin N/C 0.0% N/C -0.2% N/C N/C N/C

Revenue and income statement

In 2023, SPORT CAR CONCEPT generates positive net income of 64 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 36 k€ -> 64 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

64 462 €

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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 338%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

337.622%

Financial autonomy (2023) ?
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

18.666%

Asset age ratio (2023) ?
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

72.7%

Solvency indicators evolution
SPORT CAR CONCEPT

Sector positioning

Debt ratio
337.62 2023
2020
2021
2023
Q1: 5.35
Med: 46.58
Q3: 142.41
Average

In 2023, the debt ratio of SPORT CAR CONCEPT (337.62) 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
18.67% 2023
2020
2021
2023
Q1: 10.97%
Med: 26.91%
Q3: 51.24%
Average +12 pts over 3 years

In 2023, the financial autonomy of SPORT CAR CONCEPT (18.7%) 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
3.01 years 2021
2021
Q1: 0.0 years
Med: 0.67 years
Q3: 4.71 years
Average

In 2021, the repayment capacity of SPORT CAR CONCEPT (3.01) 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 126.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

126.569

Liquidity indicators evolution
SPORT CAR CONCEPT

Sector positioning

Liquidity ratio
126.57 2023
2020
2021
2023
Q1: 135.15
Med: 203.86
Q3: 381.72
Average

In 2023, the liquidity ratio of SPORT CAR CONCEPT (126.57) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
24.68x 2021
2021
Q1: 0.0x
Med: 0.82x
Q3: 7.22x
Excellent

In 2021, the interest coverage of SPORT CAR CONCEPT (24.7x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
SPORT CAR CONCEPT

Positioning of SPORT CAR CONCEPT in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of SPORT CAR CONCEPT is estimated at 133 057 € (range 33 237€ - 236 967€). 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 2023
149 transactions
33k€ 133k€ 236k€
133 057 € Range: 33 237€ - 236 967€
NAF 5 année 2023

Valuation method used

Net Income Multiple
64 462 € × 2.1x = 133 057 €
Range: 33 238€ - 236 967€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 SPORT CAR CONCEPT 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 SPORT CAR CONCEPT

What is the revenue of SPORT CAR CONCEPT ?

The revenue of SPORT CAR CONCEPT in 2021 is 9.4 M€.

Is SPORT CAR CONCEPT profitable?

Yes, SPORT CAR CONCEPT generated a net profit of 64 k€ in 2023.

Where is the headquarters of SPORT CAR CONCEPT ?

The headquarters of SPORT CAR CONCEPT is located in LA ROCHE-SUR-FORON (74800), in the department Haute-Savoie.

Where to find the tax return of SPORT CAR CONCEPT ?

The tax return of SPORT CAR CONCEPT 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 SPORT CAR CONCEPT operate?

SPORT CAR CONCEPT 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.