EURL GARAGE DU CHAMP DE FOIRE : revenue, balance sheet and financial ratios

In 2024, EURL GARAGE DU CHAMP DE FOIRE achieves revenue of 831 k€. Revenue is growing positively over 7 years (CAGR: +0.8%). Vs 2023, growth of +16% (713 k€ -> 831 k€). After deducting consumption (460 k€), gross margin stands at 371 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 82 k€, representing 9.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.3 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 79 k€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 198.69. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 42 days of revenue, i.e. 98 k€ to permanently finance. Over 2017-2024, WCR increased by +25%, requiring additional financing.

Based on 147 transactions of similar company sales in 2024, the value of EURL GARAGE DU CHAMP DE FOIRE is estimated at 384 867 € (range 168 962€ - 693 970€). With an EBITDA of 81 989€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.