VEHICULE INDUSTRIEL ET SES APPLICATIONS : revenue, balance sheet and financial ratios

VEHICULE INDUSTRIEL ET SES APPLICATIONS is a French company founded 62 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in ROULLET-SAINT-ESTEPHE (16440), this company of category ETI shows in 2024 a revenue of 21.7 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 ET SES APPLICATIONS (SIREN 641820303)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 21 696 407 € 19 032 819 € 19 525 759 € 14 511 494 € 12 982 756 € 12 198 201 € 12 477 782 € 12 488 301 € 13 141 228 €
Net income 367 575 € 530 640 € 470 780 € 283 598 € 79 214 € 25 234 € 58 898 € 267 331 € 142 786 €
EBITDA 751 010 € 758 482 € 387 337 € 26 547 € -41 299 € 39 356 € 9 632 € 344 601 € -65 939 €
Net margin 1.7% 2.8% 2.4% 2.0% 0.6% 0.2% 0.5% 2.1% 1.1%

Revenue and income statement

In 2024, VEHICULE INDUSTRIEL ET SES APPLICATIONS achieves revenue of 21.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2023, growth of +14% (19.0 M€ -> 21.7 M€). After deducting consumption (17.2 M€), gross margin stands at 4.5 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 751 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 368 k€, i.e. 1.7% 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

21 696 407 €

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

4 496 546 €

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

751 010 €

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

552 241 €

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

367 575 €

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

3.5%

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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 173%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.5% 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

172.841%

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

25.767%

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

2.507%

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

7.278

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

50.4%

Solvency indicators evolution
VEHICULE INDUSTRIEL ET SES APPLICATIONS

Sector positioning

Debt ratio
172.84 2024
2022
2023
2024
Q1: 1.99
Med: 16.61
Q3: 54.29
Watch

In 2024, the debt ratio of VEHICULE INDUSTRIEL ET SE... (172.84) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
25.77% 2024
2022
2023
2024
Q1: 28.49%
Med: 50.33%
Q3: 66.52%
Watch

In 2024, the financial autonomy of VEHICULE INDUSTRIEL ET SE... (25.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
7.28 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 1.56 years
Watch

In 2024, the repayment capacity of VEHICULE INDUSTRIEL ET SE... (7.28) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 302.19. 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 19.5x. 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

302.189

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

19.52

Liquidity indicators evolution
VEHICULE INDUSTRIEL ET SES APPLICATIONS

Sector positioning

Liquidity ratio
302.19 2024
2022
2023
2024
Q1: 171.52
Med: 240.06
Q3: 341.51
Good -6 pts over 3 years

In 2024, the liquidity ratio of VEHICULE INDUSTRIEL ET SE... (302.19) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
19.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.59x
Excellent

In 2024, the interest coverage of VEHICULE INDUSTRIEL ET SE... (19.5x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 116 days of revenue, i.e. 7.0 M€ to permanently finance. Over 2016-2024, WCR increased by +37%, 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

6 968 886 €

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

30 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

33 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

87 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

116 j

WCR and payment terms evolution
VEHICULE INDUSTRIEL ET SES APPLICATIONS

Positioning of VEHICULE INDUSTRIEL ET SES APPLICATIONS in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of VEHICULE INDUSTRIEL ET SES APPLICATIONS is estimated at 4 666 576 € (range 2 406 060€ - 8 365 677€). With an EBITDA of 751 010€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
2406k€ 4666k€ 8365k€
4 666 576 € Range: 2 406 060€ - 8 365 677€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
751 010 € × 5.5x
Estimation 4 148 033 €
1 583 815€ - 6 727 976€
Revenue Multiple 30%
21 696 407 € × 0.35x
Estimation 7 531 887 €
4 992 233€ - 14 136 079€
Net Income Multiple 20%
367 575 € × 4.5x
Estimation 1 664 970 €
582 419€ - 3 804 330€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation d'autres véhicules automobiles)

Compare VEHICULE INDUSTRIEL ET SES APPLICATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about VEHICULE INDUSTRIEL ET SES APPLICATIONS

What is the revenue of VEHICULE INDUSTRIEL ET SES APPLICATIONS ?

The revenue of VEHICULE INDUSTRIEL ET SES APPLICATIONS in 2024 is 21.7 M€.

Is VEHICULE INDUSTRIEL ET SES APPLICATIONS profitable?

Yes, VEHICULE INDUSTRIEL ET SES APPLICATIONS generated a net profit of 368 k€ in 2024.

Where is the headquarters of VEHICULE INDUSTRIEL ET SES APPLICATIONS ?

The headquarters of VEHICULE INDUSTRIEL ET SES APPLICATIONS is located in ROULLET-SAINT-ESTEPHE (16440), in the department Charente.

Where to find the tax return of VEHICULE INDUSTRIEL ET SES APPLICATIONS ?

The tax return of VEHICULE INDUSTRIEL ET SES APPLICATIONS 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 ET SES APPLICATIONS operate?

VEHICULE INDUSTRIEL ET SES APPLICATIONS operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.