AUTOS GARREFFA FRERES : revenue, balance sheet and financial ratios

AUTOS GARREFFA FRERES is a French company founded 15 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BERGHOLTZ (68500), this company of category PME shows in 2021 a revenue of 590 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - AUTOS GARREFFA FRERES (SIREN 528767742)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue 590 420 € 556 894 € 574 448 € 472 989 € 343 543 € 317 242 € 360 236 €
Net income 37 096 € 45 530 € 28 686 € 26 220 € 9 356 € 4 900 € 3 230 €
EBITDA 33 692 € 39 270 € 51 259 € 44 145 € 34 189 € 27 216 € 29 958 €
Net margin 6.3% 8.2% 5.0% 5.5% 2.7% 1.5% 0.9%

Revenue and income statement

In 2021, AUTOS GARREFFA FRERES achieves revenue of 590 k€. Over the period 2015-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Vs 2020: +6%. After deducting consumption (321 k€), gross margin stands at 270 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 6.3% 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

590 420 €

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

269 897 €

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

33 692 €

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

28 663 €

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

37 096 €

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

5.7%

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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 0%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% 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

0.179%

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

0.11%

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

8.807%

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

0.006

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

26.5%

Solvency indicators evolution
AUTOS GARREFFA FRERES

Sector positioning

Debt ratio
0.18 2021
2019
2020
2021
Q1: 7.67
Med: 58.52
Q3: 167.61
Excellent

In 2021, the debt ratio of AUTOS GARREFFA FRERES (0.18) 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
0.11% 2021
2019
2020
2021
Q1: 14.59%
Med: 31.04%
Q3: 53.2%
Average

In 2021, the financial autonomy of AUTOS GARREFFA FRERES (0.1%) 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
0.01 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.67 years
Q3: 4.71 years
Good

In 2021, the repayment capacity of AUTOS GARREFFA FRERES (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 224.23. 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 3.9x. 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

224.232

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

3.861

Liquidity indicators evolution
AUTOS GARREFFA FRERES

Sector positioning

Liquidity ratio
224.23 2021
2019
2020
2021
Q1: 142.22
Med: 211.9
Q3: 378.24
Good

In 2021, the liquidity ratio of AUTOS GARREFFA FRERES (224.23) 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
3.86x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.82x
Q3: 7.22x
Good +6 pts over 3 years

In 2021, the interest coverage of AUTOS GARREFFA FRERES (3.9x) 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.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 49 days of revenue, i.e. 80 k€ to permanently finance. Over 2015-2021, WCR increased by +186%, 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

80 090 €

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

2 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

26 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

53 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

49 j

WCR and payment terms evolution
AUTOS GARREFFA FRERES

Positioning of AUTOS GARREFFA FRERES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 128 transactions of similar company sales in 2021, the value of AUTOS GARREFFA FRERES is estimated at 76 907 € (range 34 947€ - 226 708€). With an EBITDA of 33 692€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.16x (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
128 transactions
34k€ 76k€ 226k€
76 907 € Range: 34 947€ - 226 708€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 692 € × 1.8x
Estimation 62 033 €
27 751€ - 283 632€
Revenue Multiple 30%
590 420 € × 0.16x
Estimation 92 063 €
48 178€ - 158 345€
Net Income Multiple 20%
37 096 € × 2.5x
Estimation 91 360 €
33 095€ - 186 947€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 (Commerce de voitures et de véhicules automobiles légers)

Compare AUTOS GARREFFA FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about AUTOS GARREFFA FRERES

What is the revenue of AUTOS GARREFFA FRERES ?

The revenue of AUTOS GARREFFA FRERES in 2021 is 590 k€.

Is AUTOS GARREFFA FRERES profitable?

Yes, AUTOS GARREFFA FRERES generated a net profit of 37 k€ in 2021.

Where is the headquarters of AUTOS GARREFFA FRERES ?

The headquarters of AUTOS GARREFFA FRERES is located in BERGHOLTZ (68500), in the department Haut-Rhin.

Where to find the tax return of AUTOS GARREFFA FRERES ?

The tax return of AUTOS GARREFFA FRERES 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 AUTOS GARREFFA FRERES operate?

AUTOS GARREFFA FRERES operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.