TECHNIQUES LOISIRS AUTOMOBILES : revenue, balance sheet and financial ratios

TECHNIQUES LOISIRS AUTOMOBILES is a French company founded 37 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 9.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TECHNIQUES LOISIRS AUTOMOBILES (SIREN 349141820)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 907 637 € 12 488 794 € 12 537 022 € 12 927 100 € 8 236 221 € 24 858 111 € 16 117 265 € 15 486 873 € 16 233 270 €
Net income 42 688 € 73 404 € 142 462 € 101 136 € -50 358 € 542 217 € 28 555 € 57 908 € 58 468 €
EBITDA 47 658 € 23 709 € 143 299 € 17 776 € -243 561 € -38 264 € 113 219 € 259 259 € 293 816 €
Net margin 0.4% 0.6% 1.1% 0.8% -0.6% 2.2% 0.2% 0.4% 0.4%

Revenue and income statement

In 2024, TECHNIQUES LOISIRS AUTOMOBILES achieves revenue of 9.9 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.0%). Significant drop of -21% vs 2023. After deducting consumption (8.1 M€), gross margin stands at 1.9 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 0.4% 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

9 907 637 €

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

1 850 126 €

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

47 658 €

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

98 862 €

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

42 688 €

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

0.5%

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

80.98%

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

45.197%

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

-0.09%

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

-197.612

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

19.5%

Solvency indicators evolution
TECHNIQUES LOISIRS AUTOMOBILES

Sector positioning

Debt ratio
80.98 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average

In 2024, the debt ratio of TECHNIQUES LOISIRS AUTOMO... (80.98) 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
45.2% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good +8 pts over 3 years

In 2024, the financial autonomy of TECHNIQUES LOISIRS AUTOMO... (45.2%) 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
-197.61 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of TECHNIQUES LOISIRS AUTOMO... (-197.61) 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 512.41. 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 117.2x. 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

512.413

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

117.164

Liquidity indicators evolution
TECHNIQUES LOISIRS AUTOMOBILES

Sector positioning

Liquidity ratio
512.41 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Excellent

In 2024, the liquidity ratio of TECHNIQUES LOISIRS AUTOMO... (512.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
117.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent

In 2024, the interest coverage of TECHNIQUES LOISIRS AUTOMO... (117.2x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 115 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 139 days of revenue, i.e. 3.8 M€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.

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

3 829 401 €

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

20 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

25 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

115 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

139 j

WCR and payment terms evolution
TECHNIQUES LOISIRS AUTOMOBILES

Positioning of TECHNIQUES LOISIRS AUTOMOBILES 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 TECHNIQUES LOISIRS AUTOMOBILES is estimated at 537 477 € (range 244 065€ - 969 222€). With an EBITDA of 47 658€, 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
244k€ 537k€ 969k€
537 477 € Range: 244 065€ - 969 222€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 658 € × 1.6x
Estimation 76 883 €
28 610€ - 114 470€
Revenue Multiple 30%
9 907 637 € × 0.16x
Estimation 1 589 211 €
725 816€ - 2 804 173€
Net Income Multiple 20%
42 688 € × 2.6x
Estimation 111 365 €
60 080€ - 353 678€

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 TECHNIQUES LOISIRS AUTOMOBILES 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 TECHNIQUES LOISIRS AUTOMOBILES

What is the revenue of TECHNIQUES LOISIRS AUTOMOBILES ?

The revenue of TECHNIQUES LOISIRS AUTOMOBILES in 2024 is 9.9 M€.

Is TECHNIQUES LOISIRS AUTOMOBILES profitable?

Yes, TECHNIQUES LOISIRS AUTOMOBILES generated a net profit of 43 k€ in 2024.

Where is the headquarters of TECHNIQUES LOISIRS AUTOMOBILES ?

The headquarters of TECHNIQUES LOISIRS AUTOMOBILES is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of TECHNIQUES LOISIRS AUTOMOBILES ?

The tax return of TECHNIQUES LOISIRS AUTOMOBILES 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 TECHNIQUES LOISIRS AUTOMOBILES operate?

TECHNIQUES LOISIRS AUTOMOBILES 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.