VAUBAN PIECES DE RECHANGE : revenue, balance sheet and financial ratios

VAUBAN PIECES DE RECHANGE is a French company founded 18 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in SAINT-GERMAIN-EN-LAYE (78100), this company of category ETI shows in 2024 a revenue of 67.5 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 - VAUBAN PIECES DE RECHANGE (SIREN 498338540)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016 2015
Revenue 67 531 172 € 68 705 675 € 57 400 468 € 48 474 800 € 50 571 180 € 50 725 814 € 46 565 127 € 35 939 167 € 33 630 514 €
Net income 1 384 214 € 1 650 438 € 864 119 € 577 466 € 669 754 € 312 588 € 793 240 € 511 448 € 319 007 €
EBITDA 2 405 983 € 2 924 651 € 1 785 446 € 1 387 837 € 1 402 034 € 543 437 € 1 352 294 € 839 334 € 702 014 €
Net margin 2.0% 2.4% 1.5% 1.2% 1.3% 0.6% 1.7% 1.4% 0.9%

Revenue and income statement

In 2024, VAUBAN PIECES DE RECHANGE achieves revenue of 67.5 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Slight decline of -2% vs 2023. After deducting consumption (58.1 M€), gross margin stands at 9.5 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 2.0% 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

67 531 172 €

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

9 473 971 €

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

2 405 983 €

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

2 009 587 €

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

1 384 214 €

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

3.6%

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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 5%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% 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

4.93%

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

31.701%

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

2.663%

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

0.263

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

27.4%

Solvency indicators evolution
VAUBAN PIECES DE RECHANGE

Sector positioning

Debt ratio
4.93 2024
2021
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Good

In 2024, the debt ratio of VAUBAN PIECES DE RECHANGE (4.93) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
31.7% 2024
2021
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Average +9 pts over 3 years

In 2024, the financial autonomy of VAUBAN PIECES DE RECHANGE (31.7%) 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
0.26 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Average

In 2024, the repayment capacity of VAUBAN PIECES DE RECHANGE (0.26) 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 140.63. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

140.634

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

1.068

Liquidity indicators evolution
VAUBAN PIECES DE RECHANGE

Sector positioning

Liquidity ratio
140.63 2024
2021
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Watch

In 2024, the liquidity ratio of VAUBAN PIECES DE RECHANGE (140.63) 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
1.07x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Average -8 pts over 3 years

In 2024, the interest coverage of VAUBAN PIECES DE RECHANGE (1.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 109 days of revenue, i.e. 20.4 M€ to permanently finance. Over 2015-2024, WCR increased by +80%, requiring additional financing.

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

20 403 868 €

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

57 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

91 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

43 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

109 j

WCR and payment terms evolution
VAUBAN PIECES DE RECHANGE

Positioning of VAUBAN PIECES DE RECHANGE in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 5 941 649€ to 21 519 578€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
5941k€ 14047k€ 21519k€
14 047 967 € Range: 5 941 649€ - 21 519 578€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 gros d'équipements automobiles)

Compare VAUBAN PIECES DE RECHANGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about VAUBAN PIECES DE RECHANGE

What is the revenue of VAUBAN PIECES DE RECHANGE ?

The revenue of VAUBAN PIECES DE RECHANGE in 2024 is 67.5 M€.

Is VAUBAN PIECES DE RECHANGE profitable?

Yes, VAUBAN PIECES DE RECHANGE generated a net profit of 1.4 M€ in 2024.

Where is the headquarters of VAUBAN PIECES DE RECHANGE ?

The headquarters of VAUBAN PIECES DE RECHANGE is located in SAINT-GERMAIN-EN-LAYE (78100), in the department Yvelines.

Where to find the tax return of VAUBAN PIECES DE RECHANGE ?

The tax return of VAUBAN PIECES DE RECHANGE 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 VAUBAN PIECES DE RECHANGE operate?

VAUBAN PIECES DE RECHANGE operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.