GARAGE DE LA 3E DIM : revenue, balance sheet and financial ratios

GARAGE DE LA 3E DIM is a French company founded 15 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in ROUVROY (02100), this company of category PME shows in 2024 a revenue of 962 k€. 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 DE LA 3E DIM (SIREN 523222057)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 962 227 € 614 653 € 340 860 € 864 282 € 859 391 € 741 228 € 499 654 € 684 444 €
Net income 75 088 € -15 864 € -25 693 € 40 220 € 78 285 € 75 887 € 24 084 € 102 311 €
EBITDA 100 491 € -14 575 € -37 963 € 45 167 € 78 887 € 73 914 € 26 674 € 106 453 €
Net margin 7.8% -2.6% -7.5% 4.7% 9.1% 10.2% 4.8% 14.9%

Revenue and income statement

In 2024, GARAGE DE LA 3E DIM achieves revenue of 962 k€. Revenue is growing positively over 8 years (CAGR: +4.3%). Vs 2022, growth of +57% (615 k€ -> 962 k€). After deducting consumption (657 k€), gross margin stands at 306 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 100 k€, representing 10.4% of revenue. Positive scissor effect: EBITDA margin improves by +12.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 7.8% 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

962 227 €

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

305 587 €

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

100 491 €

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

97 424 €

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

75 088 €

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

10.4%

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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 9%. 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 74%. 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 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 (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

8.583%

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

74.387%

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

8.121%

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

0.392

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

6.2%

Solvency indicators evolution
GARAGE DE LA 3E DIM

Sector positioning

Debt ratio
8.58 2024
2021
2022
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Good

In 2024, the debt ratio of GARAGE DE LA 3E DIM (8.58) 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
74.39% 2024
2021
2022
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Excellent

In 2024, the financial autonomy of GARAGE DE LA 3E DIM (74.4%) 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
0.39 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Good +21 pts over 3 years

In 2024, the repayment capacity of GARAGE DE LA 3E DIM (0.39) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 493.42. 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

493.416

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

0.0

Liquidity indicators evolution
GARAGE DE LA 3E DIM

Sector positioning

Liquidity ratio
493.42 2024
2021
2022
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Excellent

In 2024, the liquidity ratio of GARAGE DE LA 3E DIM (493.42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Average

In 2024, the interest coverage of GARAGE DE LA 3E DIM (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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 68 days of revenue, i.e. 183 k€ to permanently finance. Over 2016-2024, WCR increased by +139%, 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

183 006 €

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

6 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

23 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

72 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

68 j

WCR and payment terms evolution
GARAGE DE LA 3E DIM

Positioning of GARAGE DE LA 3E DIM in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of GARAGE DE LA 3E DIM is estimated at 445 754 € (range 196 179€ - 793 635€). With an EBITDA of 100 491€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
196k€ 445k€ 793k€
445 754 € Range: 196 179€ - 793 635€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
100 491 € × 5.5x
Estimation 555 039 €
211 927€ - 900 256€
Revenue Multiple 30%
962 227 € × 0.35x
Estimation 334 036 €
221 404€ - 626 929€
Net Income Multiple 20%
75 088 € × 4.5x
Estimation 340 119 €
118 976€ - 777 146€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 LA 3E DIM 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 LA 3E DIM

What is the revenue of GARAGE DE LA 3E DIM ?

The revenue of GARAGE DE LA 3E DIM in 2024 is 962 k€.

Is GARAGE DE LA 3E DIM profitable?

Yes, GARAGE DE LA 3E DIM generated a net profit of 75 k€ in 2024.

Where is the headquarters of GARAGE DE LA 3E DIM ?

The headquarters of GARAGE DE LA 3E DIM is located in ROUVROY (02100), in the department Aisne.

Where to find the tax return of GARAGE DE LA 3E DIM ?

The tax return of GARAGE DE LA 3E DIM 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 LA 3E DIM operate?

GARAGE DE LA 3E DIM 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.