TUPPIN MARY AUTOMOBILES NOYON : revenue, balance sheet and financial ratios

In 2024, TUPPIN MARY AUTOMOBILES NOYON achieves revenue of 27.3 M€. Revenue is growing positively over 10 years (CAGR: +3.3%). Significant drop of -13% vs 2023. After deducting consumption (23.1 M€), gross margin stands at 4.2 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 196 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1 k€ (-0.0% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 177.11. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 92 days of revenue, i.e. 6.9 M€ to permanently finance.

Based on 148 transactions of similar company sales in 2024, the value of TUPPIN MARY AUTOMOBILES NOYON is estimated at 1 837 898 € (range 822 689€ - 3 188 554€). With an EBITDA of 195 858€, 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.