GARAGE D AUVERGNE : revenue, balance sheet and financial ratios

GARAGE D AUVERGNE is a French company founded 36 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in COHADE (43100), this company of category PME shows in 2024 a revenue of 7.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GARAGE D AUVERGNE (SIREN 352873210)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 7 001 102 € 8 294 413 € N/C N/C N/C N/C N/C 6 782 785 €
Net income 65 917 € 119 673 € 61 892 € 64 564 € 223 343 € 159 296 € 410 081 € 58 383 €
EBITDA -115 966 € 26 847 € N/C N/C N/C N/C N/C -74 480 €
Net margin 0.9% 1.4% N/C N/C N/C N/C N/C 0.9%

Revenue and income statement

In 2024, GARAGE D AUVERGNE achieves revenue of 7.0 M€. Revenue is growing positively over 8 years (CAGR: +0.4%). Significant drop of -16% vs 2023. After deducting consumption (5.5 M€), gross margin stands at 1.5 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -116 k€, representing -1.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 66 k€, i.e. 0.9% 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

7 001 102 €

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

1 532 092 €

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

-115 966 €

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

108 877 €

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

65 917 €

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

-1.7%

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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 8%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

8.137%

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

65.251%

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

-2.255%

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

-0.912

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

25.0%

Solvency indicators evolution
GARAGE D AUVERGNE

Sector positioning

Debt ratio
8.14 2024
2021
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Good

In 2024, the debt ratio of GARAGE D AUVERGNE (8.14) 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
65.25% 2024
2021
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Excellent

In 2024, the financial autonomy of GARAGE D AUVERGNE (65.2%) 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
-0.91 years 2024
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of GARAGE D AUVERGNE (-0.91) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 266.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

266.07

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

-19.385

Liquidity indicators evolution
GARAGE D AUVERGNE

Sector positioning

Liquidity ratio
266.07 2024
2021
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Good +8 pts over 3 years

In 2024, the liquidity ratio of GARAGE D AUVERGNE (266.07) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-19.39x 2024
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Average -50 pts over 2 years

In 2024, the interest coverage of GARAGE D AUVERGNE (-19.4x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +24%, 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

1 702 248 €

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

15 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

31 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

67 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

88 j

WCR and payment terms evolution
GARAGE D AUVERGNE

Positioning of GARAGE D AUVERGNE 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 D AUVERGNE is estimated at 742 583 € (range 344 842€ - 1 407 372€). 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
344k€ 742k€ 1407k€
742 583 € Range: 344 842€ - 1 407 372€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
7 001 102 € × 0.16x
Estimation 1 122 995 €
512 889€ - 1 981 532€
Net Income Multiple 20%
65 917 € × 2.6x
Estimation 171 965 €
92 773€ - 546 134€

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 D AUVERGNE 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 D AUVERGNE

What is the revenue of GARAGE D AUVERGNE ?

The revenue of GARAGE D AUVERGNE in 2024 is 7.0 M€.

Is GARAGE D AUVERGNE profitable?

Yes, GARAGE D AUVERGNE generated a net profit of 66 k€ in 2024.

Where is the headquarters of GARAGE D AUVERGNE ?

The headquarters of GARAGE D AUVERGNE is located in COHADE (43100), in the department Haute-Loire.

Where to find the tax return of GARAGE D AUVERGNE ?

The tax return of GARAGE D AUVERGNE 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 D AUVERGNE operate?

GARAGE D AUVERGNE 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.