GARAGE DE LA BECASSIERE : revenue, balance sheet and financial ratios

GARAGE DE LA BECASSIERE is a French company founded 50 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MONTGERMONT (35760), this company of category PME shows in 2025 a revenue of 2.6 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 DE LA BECASSIERE (SIREN 307189647)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017
Revenue 2 648 298 € 2 870 171 € N/C N/C N/C N/C N/C N/C
Net income 198 104 € 178 089 € 143 586 € 134 138 € 114 365 € 99 864 € 51 490 € 68 431 €
EBITDA 271 370 € 233 887 € N/C N/C N/C N/C N/C N/C
Net margin 7.5% 6.2% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, GARAGE DE LA BECASSIERE achieves revenue of 2.6 M€. Revenue is declining over the period 2024-2025 (CAGR: -7.7%). Slight decline of -8% vs 2024. After deducting consumption (1.6 M€), gross margin stands at 1.0 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 271 k€, representing 10.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 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 198 k€, i.e. 7.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 648 298 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 009 028 €

EBITDA (2025) ?
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

271 370 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

252 798 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

198 104 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.2%

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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 0%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.038%

Financial autonomy (2025) ?
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

71.74%

Cash flow / Revenue (2025) ?
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

8.126%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

12.4%

Solvency indicators evolution
GARAGE DE LA BECASSIERE

Sector positioning

Debt ratio
0.04 2025
2023
2024
2025
Q1: 4.71
Med: 28.32
Q3: 98.65
Excellent

In 2025, the debt ratio of GARAGE DE LA BECASSIERE (0.04) 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
71.74% 2025
2023
2024
2025
Q1: 21.32%
Med: 45.81%
Q3: 67.63%
Excellent

In 2025, the financial autonomy of GARAGE DE LA BECASSIERE (71.7%) 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
0.0 years 2025
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 4.22 years
Excellent -16 pts over 2 years

In 2025, the repayment capacity of GARAGE DE LA BECASSIERE (0.00) 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 309.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

309.281

Interest coverage (2025) ?
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 BECASSIERE

Sector positioning

Liquidity ratio
309.28 2025
2023
2024
2025
Q1: 177.97
Med: 297.13
Q3: 552.71
Good -8 pts over 3 years

In 2025, the liquidity ratio of GARAGE DE LA BECASSIERE (309.28) 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
0.0x 2025
2024
2025
Q1: 0.0x
Med: 2.08x
Q3: 16.27x
Average -6 pts over 2 years

In 2025, the interest coverage of GARAGE DE LA BECASSIERE (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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 420 k€ to permanently finance.

Operating WCR (2025) ?
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

419 702 €

Customer credit (2025) ?
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

14 j

Supplier credit (2025) ?
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

33 j

Inventory turnover (2025) ?
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

34 j

WCR in days of revenue (2025) ?
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

57 j

WCR and payment terms evolution
GARAGE DE LA BECASSIERE

Positioning of GARAGE DE LA BECASSIERE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of GARAGE DE LA BECASSIERE is estimated at 432 773 € (range 184 944€ - 882 378€). With an EBITDA of 271 370€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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 2025
113 transactions
184k€ 432k€ 882k€
432 773 € Range: 184 944€ - 882 378€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
271 370 € × 0.7x
Estimation 196 159 €
80 626€ - 718 330€
Revenue Multiple 30%
2 648 298 € × 0.21x
Estimation 552 327 €
302 401€ - 819 807€
Net Income Multiple 20%
198 104 € × 4.3x
Estimation 844 980 €
269 559€ - 1 386 355€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 DE LA BECASSIERE 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 DE LA BECASSIERE

What is the revenue of GARAGE DE LA BECASSIERE ?

The revenue of GARAGE DE LA BECASSIERE in 2025 is 2.6 M€.

Is GARAGE DE LA BECASSIERE profitable?

Yes, GARAGE DE LA BECASSIERE generated a net profit of 198 k€ in 2025.

Where is the headquarters of GARAGE DE LA BECASSIERE ?

The headquarters of GARAGE DE LA BECASSIERE is located in MONTGERMONT (35760), in the department Ille-et-Vilaine.

Where to find the tax return of GARAGE DE LA BECASSIERE ?

The tax return of GARAGE DE LA BECASSIERE 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 BECASSIERE operate?

GARAGE DE LA BECASSIERE 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.