GARAGE CENTRAL BARBIER-DUBOIS SA : revenue, balance sheet and financial ratios

GARAGE CENTRAL BARBIER-DUBOIS SA is a French company founded 63 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MORTEAU (25500), this company of category ETI shows in 2024 a revenue of 24.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GARAGE CENTRAL BARBIER-DUBOIS SA (SIREN 632820379)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 24 821 041 € 28 174 683 € 29 377 377 € 31 771 663 € 29 925 336 € 26 598 434 € 27 632 101 € 26 571 488 € 22 663 681 €
Net income 268 924 € 405 993 € 416 925 € 328 278 € 403 442 € 360 950 € 515 632 € 296 138 € 283 096 €
EBITDA 540 792 € 757 600 € 731 759 € 506 904 € 630 231 € 391 129 € 763 592 € 432 261 € 54 776 €
Net margin 1.1% 1.4% 1.4% 1.0% 1.3% 1.4% 1.9% 1.1% 1.2%

Revenue and income statement

In 2024, GARAGE CENTRAL BARBIER-DUBOIS SA achieves revenue of 24.8 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Significant drop of -12% vs 2023. After deducting consumption (20.4 M€), gross margin stands at 4.4 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 541 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 269 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

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

24 821 041 €

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

4 373 137 €

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

540 792 €

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

347 448 €

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

268 924 €

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

2.2%

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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 4%. 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 45%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% 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

3.546%

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

44.717%

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

1.674%

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

0.351

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

24.1%

Solvency indicators evolution
GARAGE CENTRAL BARBIER-DUBOIS SA

Sector positioning

Debt ratio
3.55 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Excellent

In 2024, the debt ratio of GARAGE CENTRAL BARBIER-DU... (3.55) 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
44.72% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of GARAGE CENTRAL BARBIER-DU... (44.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.35 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of GARAGE CENTRAL BARBIER-DU... (0.35) 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 176.95. 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 (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

176.954

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

3.87

Liquidity indicators evolution
GARAGE CENTRAL BARBIER-DUBOIS SA

Sector positioning

Liquidity ratio
176.95 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average

In 2024, the liquidity ratio of GARAGE CENTRAL BARBIER-DU... (176.95) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good +15 pts over 3 years

In 2024, the interest coverage of GARAGE CENTRAL BARBIER-DU... (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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 106 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2016-2024, WCR increased by +60%, requiring additional financing.

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

7 339 830 €

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

24 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

65 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

106 j

WCR and payment terms evolution
GARAGE CENTRAL BARBIER-DUBOIS SA

Positioning of GARAGE CENTRAL BARBIER-DUBOIS SA 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 CENTRAL BARBIER-DUBOIS SA is estimated at 1 770 932 € (range 783 523€ - 3 202 624€). With an EBITDA of 540 792€, 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
783k€ 1770k€ 3202k€
1 770 932 € Range: 783 523€ - 3 202 624€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
540 792 € × 1.6x
Estimation 872 420 €
324 643€ - 1 298 935€
Revenue Multiple 30%
24 821 041 € × 0.16x
Estimation 3 981 361 €
1 818 346€ - 7 025 135€
Net Income Multiple 20%
268 924 € × 2.6x
Estimation 701 572 €
378 489€ - 2 228 084€

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 GARAGE CENTRAL BARBIER-DUBOIS SA 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 GARAGE CENTRAL BARBIER-DUBOIS SA

What is the revenue of GARAGE CENTRAL BARBIER-DUBOIS SA ?

The revenue of GARAGE CENTRAL BARBIER-DUBOIS SA in 2024 is 24.8 M€.

Is GARAGE CENTRAL BARBIER-DUBOIS SA profitable?

Yes, GARAGE CENTRAL BARBIER-DUBOIS SA generated a net profit of 269 k€ in 2024.

Where is the headquarters of GARAGE CENTRAL BARBIER-DUBOIS SA ?

The headquarters of GARAGE CENTRAL BARBIER-DUBOIS SA is located in MORTEAU (25500), in the department Doubs.

Where to find the tax return of GARAGE CENTRAL BARBIER-DUBOIS SA ?

The tax return of GARAGE CENTRAL BARBIER-DUBOIS SA 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 CENTRAL BARBIER-DUBOIS SA operate?

GARAGE CENTRAL BARBIER-DUBOIS SA 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.