Y-DEVELOPPEMENT : revenue, balance sheet and financial ratios

Y-DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in HAM-SOUS-VARSBERG (57880), this company of category PME shows in 2016 a revenue of 1.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - Y-DEVELOPPEMENT (SIREN 477846042)
Indicator 2016 2015
Revenue 1 913 440 € 4 189 116 €
Net income -43 206 € -655 840 €
EBITDA 107 478 € -533 812 €
Net margin -2.3% -15.7%

Revenue and income statement

In 2016, Y-DEVELOPPEMENT achieves revenue of 1.9 M€. Significant drop of -54% vs 2015. After deducting consumption (147 k€), gross margin stands at 1.8 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 107 k€, representing 5.6% of revenue. Positive scissor effect: EBITDA margin improves by +18.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -43 k€ (-2.3% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 913 440 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 766 564 €

EBITDA (2016) ?
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

107 478 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

95 234 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-43 206 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 -5196%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-5196.376%

Financial autonomy (2016) ?
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

-0.174%

Cash flow / Revenue (2016) ?
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

-1.474%

Repayment capacity (2016) ?
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

-1.858

Asset age ratio (2016) ?
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

11.1%

Solvency indicators evolution
Y-DEVELOPPEMENT

Sector positioning

Debt ratio
-5196.38 2016
2015
2016
Q1: 0.0
Med: 23.66
Q3: 161.21
Excellent -54 pts over 2 years

In 2016, the debt ratio of Y-DEVELOPPEMENT (-5196.38) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-0.17% 2016
2015
2016
Q1: 7.2%
Med: 29.93%
Q3: 59.7%
Average

In 2016, the financial autonomy of Y-DEVELOPPEMENT (-0.2%) 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
-1.86 years 2016
2015
2016
Q1: 0.0 years
Med: 0.04 years
Q3: 2.17 years
Excellent

In 2016, the repayment capacity of Y-DEVELOPPEMENT (-1.86) 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 80.98. 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 10.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

80.978

Interest coverage (2016) ?
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

10.282

Liquidity indicators evolution
Y-DEVELOPPEMENT

Sector positioning

Liquidity ratio
80.98 2016
2015
2016
Q1: 68.98
Med: 142.14
Q3: 275.1
Average -12 pts over 2 years

In 2016, the liquidity ratio of Y-DEVELOPPEMENT (80.98) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
10.28x 2016
2015
2016
Q1: 0.0x
Med: 0.05x
Q3: 4.14x
Excellent +51 pts over 2 years

In 2016, the interest coverage of Y-DEVELOPPEMENT (10.3x) 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: 195 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 176 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 152 days of revenue, i.e. 810 k€ to permanently finance.

Operating WCR (2016) ?
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

810 208 €

Customer credit (2016) ?
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

195 j

Supplier credit (2016) ?
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

176 j

Inventory turnover (2016) ?
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

3 j

WCR in days of revenue (2016) ?
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

152 j

WCR and payment terms evolution
Y-DEVELOPPEMENT

Positioning of Y-DEVELOPPEMENT in its sector

Comparison with sector Location de courte durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of Y-DEVELOPPEMENT is estimated at 2 477 095 € (range 554 160€ - 3 269 458€). With an EBITDA of 107 478€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (premium 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 2016
276 transactions
554k€ 2477k€ 3269k€
2 477 095 € Range: 554 160€ - 3 269 458€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
107 478 € × 11.9x
Estimation 1 284 194 €
261 144€ - 1 747 345€
Revenue Multiple 30%
1 913 440 € × 2.33x
Estimation 4 465 265 €
1 042 521€ - 5 806 315€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 276 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 (Location de courte durée de voitures et de véhicules automobiles légers)

Compare Y-DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de courte durée de voitures et de véhicules automobiles légers

Frequently asked questions about Y-DEVELOPPEMENT

What is the revenue of Y-DEVELOPPEMENT ?

The revenue of Y-DEVELOPPEMENT in 2016 is 1.9 M€.

Is Y-DEVELOPPEMENT profitable?

Y-DEVELOPPEMENT recorded a net loss in 2016.

Where is the headquarters of Y-DEVELOPPEMENT ?

The headquarters of Y-DEVELOPPEMENT is located in HAM-SOUS-VARSBERG (57880), in the department Moselle.

Where to find the tax return of Y-DEVELOPPEMENT ?

The tax return of Y-DEVELOPPEMENT 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 Y-DEVELOPPEMENT operate?

Y-DEVELOPPEMENT operates in the sector Location de courte durée de voitures et de véhicules automobiles légers (NAF code 77.11A). See the 'Sector positioning' section above to compare the company with its competitors.