Cession Commerce

Existe-t-il plusieurs règles de calcul pour déterminer la valeur du fonds de commerce ?

Par Flippe Frédéric
Le 28/11/2019 à 17h05

Bonjour,

Je suis sur le point de reprendre une(deux) station(s) de lavage automobile, à partir du CA, pourriez-vous m'indiquer s'il existe une ou plusieurs règles de calcul, afin de déterminer la valeur du fonds de commerce ?
Vous remerciant par avance, et dans l'attente de vous lire,
Cordiales salutations.
 .

Mme Olga ROMULUS

Expert-comptable, à la direction des relations extérieures du groupe Fiducial

Email : olga.romulus@fiducial.net

Site internet : www.fiducial.fr

Fiducial
38, rue Sergent Michel Berthet 69009 Lyon

Tél : 04 72 20 76 00

Bonjour

L’évaluation d’un fonds de commerce est un exercicecomplexe. A titre d’exemple, l’administration propose des fourchettes d’évaluation en fonction d’un pourcentage représentatif de l’activité comme le CA TTC. Pour les stations de lavage, la fourchette proposée est de 25 à 60% du CA TTC. Mais cette évaluation peut être modifiée, à la hausse ou à la baisse en tenant compte de la rentabilité de l’affaire, du potentiel de développement, des travaux et des investissements à réaliser, … Afin de vous aider dans vos démarches, un expert-comptable sera de très bon conseil.

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