Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 1957-01-01 (69 years)Status: ActiveBusiness sector: Commerce de voitures et de véhicules automobiles légersLocation: BEAUNE (21200), Cote-d'Or
GARAGE CHAMPION : revenue, balance sheet and financial ratios
GARAGE CHAMPION is a French company
founded 69 years ago,
specialized in the sector Commerce de voitures et de véhicules automobiles légers.
Based in BEAUNE (21200),
this company of category ETI
shows in 2024 a revenue of 21.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - GARAGE CHAMPION (SIREN 515720571)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
21 704 378 €
24 545 484 €
22 836 350 €
23 940 760 €
20 888 952 €
20 587 144 €
20 624 982 €
20 721 477 €
18 114 161 €
Net income
105 485 €
407 829 €
661 394 €
603 158 €
344 455 €
273 713 €
430 446 €
497 598 €
362 846 €
EBITDA
171 303 €
564 003 €
976 210 €
860 942 €
415 970 €
392 363 €
644 842 €
800 953 €
482 608 €
Net margin
0.5%
1.7%
2.9%
2.5%
1.6%
1.3%
2.1%
2.4%
2.0%
Revenue and income statement
In 2024, GARAGE CHAMPION achieves revenue of 21.7 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Significant drop of -12% vs 2023. After deducting consumption (17.6 M€), gross margin stands at 4.2 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 171 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 0.5% 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
21 704 378 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
4 152 861 €
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
171 303 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
168 981 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
105 485 €
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
0.8%
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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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Item
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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
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
43.72%
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
25.898%
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
0.415%
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
10.55
Asset age ratio (2024)
?
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
33.41
32.624
36.81
39.335
45.418
23.447
33.79
31.045
43.72
Financial autonomy
35.041
35.937
32.703
26.248
24.028
31.384
26.376
30.377
25.898
Repayment capacity
2.334
1.246
1.781
2.899
2.373
0.898
1.233
1.77
10.55
Cash flow / Revenue
1.554%
2.656%
2.039%
1.238%
1.364%
2.536%
3.074%
1.764%
0.415%
Sector positioning
Debt ratio
43.722024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average+12 pts over 3 years
In 2024, the debt ratio of GARAGE CHAMPION (43.72) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
25.9%2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average
In 2024, the financial autonomy of GARAGE CHAMPION (25.9%) 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
10.55 years2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average+22 pts over 3 years
In 2024, the repayment capacity of GARAGE CHAMPION (10.55) 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 143.82. 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 320.6x. 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
143.816
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
320.62
Liquidity indicators evolution GARAGE CHAMPION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
154.982
163.529
160.041
143.721
134.646
148.612
144.274
151.46
143.816
Interest coverage
4.998
2.503
2.753
8.461
8.997
7.458
28.776
251.289
320.62
Sector positioning
Liquidity ratio
143.822024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average
In 2024, the liquidity ratio of GARAGE CHAMPION (143.82) 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
320.62x2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent
In 2024, the interest coverage of GARAGE CHAMPION (320.6x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 106 days of revenue, i.e. 6.4 M€ to permanently finance. Over 2016-2024, WCR increased by +104%, 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
6 386 296 €
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
31 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
75 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
73 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 CHAMPION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
3 127 591 €
3 530 111 €
4 276 590 €
5 682 875 €
6 517 980 €
5 940 181 €
8 080 414 €
6 173 189 €
6 386 296 €
Inventory turnover (days)
48
48
51
74
86
54
89
60
73
Customer payment term (days)
16
13
15
14
13
11
17
15
31
Supplier payment term (days)
47
48
55
71
71
68
90
74
75
Positioning of GARAGE CHAMPION 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 CHAMPION is estimated at
1 237 645 €
(range 558 117€ - 2 223 426€).
With an EBITDA of 171 303€, 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
558k€1237k€2223k€
1 237 645 €Range: 558 117€ - 2 223 426€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
171 303 €×1.6x
Estimation276 351 €
102 835€ - 411 455€
Revenue Multiple30%
21 704 378 €×0.16x
Estimation3 481 440 €
1 590 025€ - 6 143 021€
Net Income Multiple20%
105 485 €×2.6x
Estimation275 190 €
148 462€ - 873 962€
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 CHAMPION with other companies in the same sector:
The revenue of GARAGE CHAMPION in 2024 is 21.7 M€.
Is GARAGE CHAMPION profitable?
Yes, GARAGE CHAMPION generated a net profit of 105 k€ in 2024.
Where is the headquarters of GARAGE CHAMPION ?
The headquarters of GARAGE CHAMPION is located in BEAUNE (21200), in the department Cote-d'Or.
Where to find the tax return of GARAGE CHAMPION ?
The tax return of GARAGE CHAMPION 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 CHAMPION operate?
GARAGE CHAMPION 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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