TUPPIN MARY AUTOMOBILES SAINT QUENTIN : revenue, balance sheet and financial ratios

In 2024, TUPPIN MARY AUTOMOBILES SAINT QUENTIN achieves revenue of 37.8 M€. Activity remains stable over the period (CAGR: -1.1%). Significant drop of -15% vs 2023. After deducting consumption (31.6 M€), gross margin stands at 6.2 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 227 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 97 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

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 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 170.89. 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 39.7x. 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 116 days of revenue, i.e. 12.2 M€ to permanently finance.

Based on 148 transactions of similar company sales in 2024, the value of TUPPIN MARY AUTOMOBILES SAINT QUENTIN is estimated at 2 054 513 € (range 927 013€ - 3 646 356€). With an EBITDA of 227 429€, 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.