ATELIER GONIN MOTEUR : revenue, balance sheet and financial ratios

ATELIER GONIN MOTEUR is a French company founded 24 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LYON (69002), this company of category PME shows in 2021 a revenue of 543 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ATELIER GONIN MOTEUR (SIREN 443205141)
Indicator 2021 2020 2019 2018 2017
Revenue 543 420 € 434 958 € 468 649 € 525 204 € 510 667 €
Net income 22 934 € -21 055 € 9 441 € 4 562 € 14 373 €
EBITDA 45 890 € 3 721 € 29 057 € 26 082 € 23 640 €
Net margin 4.2% -4.8% 2.0% 0.9% 2.8%

Revenue and income statement

In 2021, ATELIER GONIN MOTEUR achieves revenue of 543 k€. Revenue is growing positively over 5 years (CAGR: +1.6%). Vs 2020, growth of +25% (435 k€ -> 543 k€). After deducting consumption (120 k€), gross margin stands at 423 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 8.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

543 420 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

423 455 €

EBITDA (2021) ?
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

45 890 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 182 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 934 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.4%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.884%

Financial autonomy (2021) ?
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

45.892%

Cash flow / Revenue (2021) ?
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

8.725%

Repayment capacity (2021) ?
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

1.562

Asset age ratio (2021) ?
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

21.8%

Solvency indicators evolution
ATELIER GONIN MOTEUR

Sector positioning

Debt ratio
43.88 2021
2019
2020
2021
Q1: 5.61
Med: 38.49
Q3: 119.45
Average

In 2021, the debt ratio of ATELIER GONIN MOTEUR (43.88) 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
45.89% 2021
2019
2020
2021
Q1: 18.39%
Med: 39.81%
Q3: 59.58%
Good -6 pts over 3 years

In 2021, the financial autonomy of ATELIER GONIN MOTEUR (45.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.56 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.65 years
Q3: 3.28 years
Average -16 pts over 3 years

In 2021, the repayment capacity of ATELIER GONIN MOTEUR (1.56) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 229.46. 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 4.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

229.459

Interest coverage (2021) ?
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

4.727

Liquidity indicators evolution
ATELIER GONIN MOTEUR

Sector positioning

Liquidity ratio
229.46 2021
2019
2020
2021
Q1: 138.02
Med: 211.9
Q3: 312.79
Good

In 2021, the liquidity ratio of ATELIER GONIN MOTEUR (229.46) 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
4.73x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.37x
Q3: 3.12x
Excellent

In 2021, the interest coverage of ATELIER GONIN MOTEUR (4.7x) 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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 86 days of revenue, i.e. 130 k€ to permanently finance. Over 2017-2021, WCR increased by +164%, requiring additional financing.

Operating WCR (2021) ?
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

130 464 €

Customer credit (2021) ?
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

79 j

Supplier credit (2021) ?
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

58 j

Inventory turnover (2021) ?
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

51 j

WCR in days of revenue (2021) ?
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

86 j

WCR and payment terms evolution
ATELIER GONIN MOTEUR

Positioning of ATELIER GONIN MOTEUR in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 135 transactions of similar company sales in 2021, the value of ATELIER GONIN MOTEUR is estimated at 175 591 € (range 75 018€ - 332 610€). With an EBITDA of 45 890€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.40x (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 2021
135 transactions
75k€ 175k€ 332k€
175 591 € Range: 75 018€ - 332 610€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
45 890 € × 3.8x
Estimation 174 836 €
64 295€ - 316 490€
Revenue Multiple 30%
543 420 € × 0.40x
Estimation 219 759 €
109 217€ - 437 819€
Net Income Multiple 20%
22 934 € × 4.9x
Estimation 111 232 €
50 529€ - 215 100€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 ATELIER GONIN MOTEUR with other companies in the same sector:

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

Frequently asked questions about ATELIER GONIN MOTEUR

What is the revenue of ATELIER GONIN MOTEUR ?

The revenue of ATELIER GONIN MOTEUR in 2021 is 543 k€.

Is ATELIER GONIN MOTEUR profitable?

Yes, ATELIER GONIN MOTEUR generated a net profit of 23 k€ in 2021.

Where is the headquarters of ATELIER GONIN MOTEUR ?

The headquarters of ATELIER GONIN MOTEUR is located in LYON (69002), in the department Rhone.

Where to find the tax return of ATELIER GONIN MOTEUR ?

The tax return of ATELIER GONIN MOTEUR 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 ATELIER GONIN MOTEUR operate?

ATELIER GONIN MOTEUR 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.