GARAGE ESPINASSE : revenue, balance sheet and financial ratios

GARAGE ESPINASSE is a French company founded 9 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CONGENIES (30111), this company of category PME shows in 2023 a revenue of 181 k€. 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

Historique financier - GARAGE ESPINASSE (SIREN 821452794)
Kennzahl 2023 2022 2021 2020 2019 2018 2017
Umsatz 180 702 € 160 674 € 146 340 € 132 456 € 163 828 € 160 445 € 238 018 €
Nettoergebnis 1 174 € 167 € -574 € 322 € 1 230 € -634 € -797 €
EBITDA 12 520 € 12 305 € 9 514 € 10 235 € 11 851 € 9 871 € 12 595 €
Nettomarge 0.6% 0.1% -0.4% 0.2% 0.8% -0.4% -0.3%

Umsatz und Gewinn- und Verlustrechnung

In 2023, GARAGE ESPINASSE achieves revenue of 181 k€. Activity remains stable over the period (CAGR: -4.5%). Vs 2022, growth of +12% (161 k€ -> 181 k€). After deducting consumption (89 k€), gross margin stands at 92 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 6.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2023) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

180 702 €

Bruttomarge (2023) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

91 677 €

EBITDA (2023) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

12 520 €

EBIT (2023) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

1 532 €

Nettoergebnis (2023) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

1 174 €

EBITDA-Marge (2023) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

6.9%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 332%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Verschuldungsgrad (2023) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

331.801%

Finanzielle Autonomie (2023) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

13.848%

Cashflow / Umsatz (2023) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

5.683%

Rückzahlungsfähigkeit (2023) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

1.188

Anlagenaltersquote (2023) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

23.6%

Entwicklung der Solvenzkennzahlen
GARAGE ESPINASSE

Positionnement sectoriel

Debt ratio
331.8 2023
2021
2022
2023
Q1: 5.17
Méd: 28.13
Q3: 82.05
Average

In 2023, the debt ratio of GARAGE ESPINASSE (331.80) 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
13.85% 2023
2021
2022
2023
Q1: 19.17%
Méd: 41.8%
Q3: 60.17%
Average -50 pts über 3 Jahre

In 2023, the financial autonomy of GARAGE ESPINASSE (13.8%) 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
1.19 years 2023
2021
2022
2023
Q1: 0.0 years
Méd: 0.6 years
Q3: 2.26 years
Average -7 pts über 3 Jahre

In 2023, the repayment capacity of GARAGE ESPINASSE (1.19) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 139.20. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquiditätsquote (2023) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

139.204

Zinsdeckung (2023) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

1.669

Entwicklung der Liquiditätskennzahlen
GARAGE ESPINASSE

Positionnement sectoriel

Liquidity ratio
139.2 2023
2021
2022
2023
Q1: 141.17
Méd: 208.6
Q3: 306.15
Watch +6 pts über 3 Jahre

In 2023, the liquidity ratio of GARAGE ESPINASSE (139.20) 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
1.67x 2023
2021
2022
2023
Q1: 0.0x
Méd: 0.64x
Q3: 3.56x
Good

In 2023, the interest coverage of GARAGE ESPINASSE (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). WCR is negative (-24 days): operations structurally generate cash. Over 2017-2023, WCR increased by +84%, requiring additional financing.

Operatives Working Capital (2023) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-12 281 €

Kundenforderungen (2023) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

38 j

Lieferantenverbindlichkeiten (2023) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

84 j

Lagerumschlag (2023) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

60 j

Working Capital in Umsatztagen (2023) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-24 j

Entwicklung des Working Capital und der Zahlungsfristen
GARAGE ESPINASSE

Positionnement de GARAGE ESPINASSE dans son secteur

Vergleich mit der Branche Entretien et réparation de véhicules automobiles légers

Bewertungsschätzung

Based on 139 transactions of similar company sales in 2023, the value of GARAGE ESPINASSE is estimated at 46 145 € (range 26 649€ - 77 593€). With an EBITDA of 12 520€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.36x (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 2023
139 transactions
26k€ 46k€ 77k€
46 145 € Range: 26 649€ - 77 593€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 520 € × 4.1x
Estimation 51 224 €
25 922€ - 87 666€
Revenue Multiple 30%
180 702 € × 0.36x
Estimation 64 175 €
43 793€ - 103 456€
Net Income Multiple 20%
1 174 € × 5.5x
Estimation 6 404 €
2 752€ - 13 620€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 139 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 de véhicules automobiles légers)

Compare GARAGE ESPINASSE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about GARAGE ESPINASSE

What is the revenue of GARAGE ESPINASSE ?

The revenue of GARAGE ESPINASSE in 2023 is 181 k€.

Is GARAGE ESPINASSE profitable?

Yes, GARAGE ESPINASSE generated a net profit of 1 k€ in 2023.

Where is the headquarters of GARAGE ESPINASSE ?

The headquarters of GARAGE ESPINASSE is located in CONGENIES (30111), in the department Gard.

Where to find the tax return of GARAGE ESPINASSE ?

The tax return of GARAGE ESPINASSE 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 GARAGE ESPINASSE operate?

GARAGE ESPINASSE operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.