GARAGE DE BORAN : revenue, balance sheet and financial ratios

GARAGE DE BORAN is a French company founded 9 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in BORAN-SUR-OISE (60820), this company of category PME shows in 2023 a revenue of 186 k€. 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 DE BORAN (SIREN 825300841)
Indicator 2023 2019
Revenue 185 822 € 200 593 €
Net income 448 € 20 362 €
EBITDA -8 593 € 25 972 €
Net margin 0.2% 10.2%

Revenue and income statement

In 2023, GARAGE DE BORAN achieves revenue of 186 k€. Slight decline of -7% vs 2019. After deducting consumption (99 k€), gross margin stands at 87 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -4.6% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -133%, reducing margin by 17.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 448 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

185 822 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 771 €

EBITDA (2023) ?
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

-8 593 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-23 259 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

448 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2520%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2519.528%

Financial autonomy (2023) ?
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

2.452%

Cash flow / Revenue (2023) ?
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

8.133%

Repayment capacity (2023) ?
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

6.07

Asset age ratio (2023) ?
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

55.5%

Solvency indicators evolution
GARAGE DE BORAN

Sector positioning

Debt ratio
2519.53 2023
2019
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Average +50 pts over 2 years

In 2023, the debt ratio of GARAGE DE BORAN (2519.53) 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
2.45% 2023
2019
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Watch -26 pts over 2 years

In 2023, the financial autonomy of GARAGE DE BORAN (2.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
6.07 years 2023
2019
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Average +50 pts over 2 years

In 2023, the repayment capacity of GARAGE DE BORAN (6.07) 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 197.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

197.846

Interest coverage (2023) ?
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

-4.038

Liquidity indicators evolution
GARAGE DE BORAN

Sector positioning

Liquidity ratio
197.85 2023
2019
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Average +9 pts over 2 years

In 2023, the liquidity ratio of GARAGE DE BORAN (197.85) 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
-4.04x 2023
2019
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.57x
Average

In 2023, the interest coverage of GARAGE DE BORAN (-4.0x) 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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 138 days of revenue, i.e. 71 k€ to permanently finance.

Operating WCR (2023) ?
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

71 006 €

Customer credit (2023) ?
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

88 j

Supplier credit (2023) ?
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

53 j

Inventory turnover (2023) ?
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

90 j

WCR in days of revenue (2023) ?
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

138 j

WCR and payment terms evolution
GARAGE DE BORAN

Positioning of GARAGE DE BORAN in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of GARAGE DE BORAN is estimated at 40 573 € (range 27 440€ - 65 911€). The price/revenue ratio is 0.36x (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 2023
139 transactions
27k€ 40k€ 65k€
40 573 € Range: 27 440€ - 65 911€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
185 822 € × 0.36x
Estimation 65 993 €
45 034€ - 106 388€
Net Income Multiple 20%
448 € × 5.5x
Estimation 2 444 €
1 050€ - 5 197€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 GARAGE DE BORAN with other companies in the same sector:

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

Frequently asked questions about GARAGE DE BORAN

What is the revenue of GARAGE DE BORAN ?

The revenue of GARAGE DE BORAN in 2023 is 186 k€.

Is GARAGE DE BORAN profitable?

Yes, GARAGE DE BORAN generated a net profit of 448€ in 2023.

Where is the headquarters of GARAGE DE BORAN ?

The headquarters of GARAGE DE BORAN is located in BORAN-SUR-OISE (60820), in the department Oise.

Where to find the tax return of GARAGE DE BORAN ?

The tax return of GARAGE DE BORAN 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 DE BORAN operate?

GARAGE DE BORAN 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.