ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL : revenue, balance sheet and financial ratios

ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL is a French company founded 20 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in NIMES (30900), this company of category ETI shows in 2024 a revenue of 2.7 M€. 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

Financial history - ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL (SIREN 485016182)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2014
Revenue 2 745 756 € 3 271 529 € 3 744 992 € 2 070 120 € 3 439 694 € 8 353 746 € 7 949 837 € 8 237 790 € 9 684 901 € 7 426 022 €
Net income -52 592 € 32 539 € 149 437 € 12 892 € -591 317 € -159 594 € -175 923 € -46 861 € 8 € -115 362 €
EBITDA 14 212 € 117 372 € 181 969 € 26 502 € -504 065 € -209 685 € -255 693 € -109 663 € 36 672 € -83 794 €
Net margin -1.9% 1.0% 4.0% 0.6% -17.2% -1.9% -2.2% -0.6% 0.0% -1.6%

Revenue and income statement

In 2024, ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL achieves revenue of 2.7 M€. Revenue is declining over the period 2014-2024 (CAGR: -9.5%). Significant drop of -16% vs 2023. After deducting consumption (2.3 M€), gross margin stands at 479 k€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -88%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -53 k€ (-1.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 745 756 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

479 270 €

EBITDA (2024) ?
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

14 212 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-40 946 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-52 592 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 1020%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 709.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1020.021%

Financial autonomy (2024) ?
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

6.963%

Cash flow / Revenue (2024) ?
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

0.038%

Repayment capacity (2024) ?
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

709.816

Asset age ratio (2024) ?
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

31.3%

Solvency indicators evolution
ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL

Sector positioning

Debt ratio
1020.02 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Watch

In 2024, the debt ratio of ESPACE AUTOMOBILE GARDOIS... (1020.02) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
6.96% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of ESPACE AUTOMOBILE GARDOIS... (7.0%) 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
709.82 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch

In 2024, the repayment capacity of ESPACE AUTOMOBILE GARDOIS... (709.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 389.23. 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 216.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

389.228

Interest coverage (2024) ?
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

216.015

Liquidity indicators evolution
ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL

Sector positioning

Liquidity ratio
389.23 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Excellent +24 pts over 3 years

In 2024, the liquidity ratio of ESPACE AUTOMOBILE GARDOIS... (389.23) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
216.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent

In 2024, the interest coverage of ESPACE AUTOMOBILE GARDOIS... (216.0x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 86 days of revenue, i.e. 657 k€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.

Operating WCR (2024) ?
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

657 279 €

Customer credit (2024) ?
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

9 j

Supplier credit (2024) ?
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

30 j

Inventory turnover (2024) ?
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

74 j

WCR in days of revenue (2024) ?
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
ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL

Positioning of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL is estimated at 179 489 € (range 80 763€ - 312 760€). With an EBITDA of 14 212€, the sector multiple of 1.6x 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 2024
148 transactions
80k€ 179k€ 312k€
179 489 € Range: 80 763€ - 312 760€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 212 € × 1.6x
Estimation 22 927 €
8 532€ - 34 136€
Revenue Multiple 30%
2 745 756 € × 0.16x
Estimation 440 427 €
201 149€ - 777 135€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL 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 ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL

What is the revenue of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL ?

The revenue of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL in 2024 is 2.7 M€.

Is ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL profitable?

ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL recorded a net loss in 2024.

Where is the headquarters of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL ?

The headquarters of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL is located in NIMES (30900), in the department Gard.

Where to find the tax return of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL ?

The tax return of ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL 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 ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL operate?

ESPACE AUTOMOBILE GARDOIS GROUPE CAPEL 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.