VEHICULE INDUSTRIEL COMTOIS : revenue, balance sheet and financial ratios

VEHICULE INDUSTRIEL COMTOIS is a French company founded 42 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in MISEREY-SALINES (25480), this company of category PME shows in 2024 a revenue of 17.8 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 - VEHICULE INDUSTRIEL COMTOIS (SIREN 330913443)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 805 212 € 20 910 188 € 18 021 119 € 20 998 309 € 14 186 051 € 14 879 135 € 21 623 110 € 16 238 463 € 19 275 022 €
Net income -500 713 € 70 820 € 126 821 € 122 863 € 73 469 € 184 993 € 199 940 € 191 020 € 204 021 €
EBITDA -192 340 € 351 685 € 269 751 € 245 814 € 275 642 € 286 065 € 196 089 € 316 122 € 259 321 €
Net margin -2.8% 0.3% 0.7% 0.6% 0.5% 1.2% 0.9% 1.2% 1.1%

Revenue and income statement

In 2024, VEHICULE INDUSTRIEL COMTOIS achieves revenue of 17.8 M€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -15% vs 2023. After deducting consumption (12.4 M€), gross margin stands at 5.4 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -192 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -155%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -501 k€ (-2.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

17 805 212 €

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

5 403 767 €

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

-192 340 €

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

-177 733 €

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

-500 713 €

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

-1.1%

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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 111%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

110.96%

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

10.934%

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

-1.901%

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

-4.221

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

33.4%

Solvency indicators evolution
VEHICULE INDUSTRIEL COMTOIS

Sector positioning

Debt ratio
110.96 2024
2022
2023
2024
Q1: 9.12
Med: 44.72
Q3: 119.03
Average +18 pts over 3 years

In 2024, the debt ratio of VEHICULE INDUSTRIEL COMTOIS (110.96) 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
10.93% 2024
2022
2023
2024
Q1: 17.36%
Med: 31.96%
Q3: 49.84%
Average

In 2024, the financial autonomy of VEHICULE INDUSTRIEL COMTOIS (10.9%) 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
-4.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.08 years
Q3: 4.66 years
Excellent -44 pts over 3 years

In 2024, the repayment capacity of VEHICULE INDUSTRIEL COMTOIS (-4.22) 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 120.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

120.792

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

-172.168

Liquidity indicators evolution
VEHICULE INDUSTRIEL COMTOIS

Sector positioning

Liquidity ratio
120.79 2024
2022
2023
2024
Q1: 145.03
Med: 198.86
Q3: 330.56
Watch

In 2024, the liquidity ratio of VEHICULE INDUSTRIEL COMTOIS (120.79) 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
-172.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 7.3x
Q3: 27.22x
Watch -55 pts over 3 years

In 2024, the interest coverage of VEHICULE INDUSTRIEL COMTOIS (-172.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 192 days. Excellent situation: suppliers finance 163 days of the operating cycle (retail model). Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 181 days of revenue, i.e. 8.9 M€ to permanently finance. Over 2016-2024, WCR increased by +200%, 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

8 931 985 €

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

29 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

192 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

104 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

181 j

WCR and payment terms evolution
VEHICULE INDUSTRIEL COMTOIS

Positioning of VEHICULE INDUSTRIEL COMTOIS in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of VEHICULE INDUSTRIEL COMTOIS is estimated at 2 226 384 € (range 1 567 117€ - 7 752 552€). The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
1567k€ 2226k€ 7752k€
2 226 384 € Range: 1 567 117€ - 7 752 552€
NAF 5 all-time

Valuation method used

Revenue Multiple
17 805 212 € × 0.13x = 2 226 385 €
Range: 1 567 117€ - 7 752 553€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 d'autres véhicules automobiles)

Compare VEHICULE INDUSTRIEL COMTOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about VEHICULE INDUSTRIEL COMTOIS

What is the revenue of VEHICULE INDUSTRIEL COMTOIS ?

The revenue of VEHICULE INDUSTRIEL COMTOIS in 2024 is 17.8 M€.

Is VEHICULE INDUSTRIEL COMTOIS profitable?

VEHICULE INDUSTRIEL COMTOIS recorded a net loss in 2024.

Where is the headquarters of VEHICULE INDUSTRIEL COMTOIS ?

The headquarters of VEHICULE INDUSTRIEL COMTOIS is located in MISEREY-SALINES (25480), in the department Doubs.

Where to find the tax return of VEHICULE INDUSTRIEL COMTOIS ?

The tax return of VEHICULE INDUSTRIEL COMTOIS 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 VEHICULE INDUSTRIEL COMTOIS operate?

VEHICULE INDUSTRIEL COMTOIS operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.