Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-02-05 (7 years)Status: ActiveBusiness sector: Commerce de voitures et de véhicules automobiles légersLocation: DRANCY (93700), Seine-Saint-Denis
GARAGE ATAM : revenue, balance sheet and financial ratios
GARAGE ATAM is a French company
founded 7 years ago,
specialized in the sector Commerce de voitures et de véhicules automobiles légers.
Based in DRANCY (93700),
this company of category PME
shows in 2024 a revenue of 871 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, GARAGE ATAM achieves revenue of 871 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.4%. Vs 2023, growth of +16% (750 k€ -> 871 k€). After deducting consumption (470 k€), gross margin stands at 401 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 67 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
870 521 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
400 577 €
EBITDA (2024)
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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
67 177 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
66 902 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
49 445 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
7.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
10.15%
Financial autonomy (2024)
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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
2.995%
Cash flow / Revenue (2024)
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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
5.711%
Repayment capacity (2024)
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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
0.214
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Debt ratio
67.013
370.862
465.714
278.417
147.216
10.15
Financial autonomy
17.413
39.467
35.278
31.725
25.806
2.995
Repayment capacity
0.0
2.26
1.7
0.838
0.382
0.214
Cash flow / Revenue
1.605%
2.873%
2.982%
5.328%
6.662%
5.711%
Sector positioning
Debt ratio
10.152024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Good-46 pts over 3 years
In 2024, the debt ratio of GARAGE ATAM (10.15) 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
3.0%2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average-26 pts over 3 years
In 2024, the financial autonomy of GARAGE ATAM (3.0%) 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
0.21 years2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average
In 2024, the repayment capacity of GARAGE ATAM (0.21) 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 71.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
71.911
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution GARAGE ATAM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
Liquidity ratio
135.106
64.278
51.748
52.895
74.043
71.911
Interest coverage
0.0
-9.287
-0.795
0.0
0.0
0.0
Sector positioning
Liquidity ratio
71.912024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Watch
In 2024, the liquidity ratio of GARAGE ATAM (71.91) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Average
In 2024, the interest coverage of GARAGE ATAM (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-72 days): operations structurally generate cash. Notable WCR improvement over the period (-41920%), freeing up cash.
Operating WCR (2024)
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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
-174 235 €
Customer credit (2024)
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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
0 j
Supplier credit (2024)
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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
9 j
Inventory turnover (2024)
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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
15 j
WCR in days of revenue (2024)
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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
-72 j
WCR and payment terms evolution GARAGE ATAM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Operating WCR
417 €
-54 503 €
-171 815 €
-174 106 €
-200 105 €
-174 235 €
Inventory turnover (days)
0
62
51
27
18
15
Customer payment term (days)
22
0
17
36
26
0
Supplier payment term (days)
6
56
95
137
86
9
Positioning of GARAGE ATAM 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 GARAGE ATAM is estimated at
121 874 €
(range 53 213€ - 236 524€).
With an EBITDA of 67 177€, 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 value2024
148 transactions
53k€121k€236k€
121 874 €Range: 53 213€ - 236 524€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
67 177 €×1.6x
Estimation108 372 €
40 327€ - 161 353€
Revenue Multiple30%
870 521 €×0.16x
Estimation139 634 €
63 773€ - 246 385€
Net Income Multiple20%
49 445 €×2.6x
Estimation128 993 €
69 590€ - 409 661€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 GARAGE ATAM with other companies in the same sector:
Yes, GARAGE ATAM generated a net profit of 49 k€ in 2024.
Where is the headquarters of GARAGE ATAM ?
The headquarters of GARAGE ATAM is located in DRANCY (93700), in the department Seine-Saint-Denis.
Where to find the tax return of GARAGE ATAM ?
The tax return of GARAGE ATAM 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 GARAGE ATAM operate?
GARAGE ATAM 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.
Item evolution
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