FGS AUTO : revenue, balance sheet and financial ratios

FGS AUTO is a French company founded 26 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-SATURNIN-LES-APT (84490), this company of category PME shows in 2020 a revenue of 746 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 - FGS AUTO (SIREN 423504075)
Indicator 2020 2019 2018 2017 2016
Revenue 745 670 € 900 845 € 1 000 127 € 797 182 € 942 735 €
Net income 92 281 € 45 057 € 81 452 € 41 427 € 36 491 €
EBITDA 122 230 € 61 104 € 107 188 € 21 858 € 53 279 €
Net margin 12.4% 5.0% 8.1% 5.2% 3.9%

Revenue and income statement

In 2020, FGS AUTO achieves revenue of 746 k€. Revenue is declining over the period 2016-2020 (CAGR: -5.7%). Significant drop of -17% vs 2019. After deducting consumption (374 k€), gross margin stands at 372 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 122 k€, representing 16.4% of revenue. Positive scissor effect: EBITDA margin improves by +9.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 92 k€, i.e. 12.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

745 670 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

371 537 €

EBITDA (2020) ?
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

122 230 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

108 275 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

92 281 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.3%

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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 16%. 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 72%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.436%

Financial autonomy (2020) ?
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

71.778%

Cash flow / Revenue (2020) ?
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

12.136%

Repayment capacity (2020) ?
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

0.968

Asset age ratio (2020) ?
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

34.4%

Solvency indicators evolution
FGS AUTO

Sector positioning

Debt ratio
16.44 2020
2018
2019
2020
Q1: 6.22
Med: 41.13
Q3: 127.25
Good -6 pts over 3 years

In 2020, the debt ratio of FGS AUTO (16.44) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.78% 2020
2018
2019
2020
Q1: 17.47%
Med: 39.22%
Q3: 59.06%
Excellent

In 2020, the financial autonomy of FGS AUTO (71.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.97 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.47 years
Q3: 3.32 years
Average

In 2020, the repayment capacity of FGS AUTO (0.97) 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 544.27. 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.

Liquidity ratio (2020) ?
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

544.269

Interest coverage (2020) ?
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

0.48

Liquidity indicators evolution
FGS AUTO

Sector positioning

Liquidity ratio
544.27 2020
2018
2019
2020
Q1: 139.55
Med: 214.86
Q3: 320.25
Excellent

In 2020, the liquidity ratio of FGS AUTO (544.27) 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
0.48x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.22x
Q3: 3.12x
Good +5 pts over 3 years

In 2020, the interest coverage of FGS AUTO (0.5x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 175 k€ to permanently finance. Over 2016-2020, WCR increased by +55%, requiring additional financing.

Operating WCR (2020) ?
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

175 210 €

Customer credit (2020) ?
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

27 j

Supplier credit (2020) ?
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

39 j

Inventory turnover (2020) ?
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

70 j

WCR in days of revenue (2020) ?
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

85 j

WCR and payment terms evolution
FGS AUTO

Positioning of FGS AUTO in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 104 transactions of similar company sales in 2020, the value of FGS AUTO is estimated at 332 114 € (range 138 526€ - 647 263€). With an EBITDA of 122 230€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.26x (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 2020
104 transactions
138k€ 332k€ 647k€
332 114 € Range: 138 526€ - 647 263€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
122 230 € × 3.4x
Estimation 411 460 €
160 365€ - 767 345€
Revenue Multiple 30%
745 670 € × 0.26x
Estimation 191 021 €
101 426€ - 283 826€
Net Income Multiple 20%
92 281 € × 3.7x
Estimation 345 393 €
139 580€ - 892 216€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 104 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 FGS AUTO with other companies in the same sector:

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

Frequently asked questions about FGS AUTO

What is the revenue of FGS AUTO ?

The revenue of FGS AUTO in 2020 is 746 k€.

Is FGS AUTO profitable?

Yes, FGS AUTO generated a net profit of 92 k€ in 2020.

Where is the headquarters of FGS AUTO ?

The headquarters of FGS AUTO is located in SAINT-SATURNIN-LES-APT (84490), in the department Vaucluse.

Where to find the tax return of FGS AUTO ?

The tax return of FGS AUTO 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 FGS AUTO operate?

FGS AUTO 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.