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

GARAGE DE LA LIBERATION is a French company founded 31 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MALEMORT (19360), this company of category PME shows in 2020 a revenue of 1.3 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 DE LA LIBERATION (SIREN 400852323)
Indicator 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 1 271 167 € 1 282 449 € 1 190 978 € 1 020 374 €
Net income 67 254 € 150 049 € 66 106 € 66 985 € 83 994 € 66 365 €
EBITDA N/C N/C 55 356 € 71 597 € 124 070 € 91 590 €
Net margin N/C N/C 5.2% 5.2% 7.1% 6.5%

Revenue and income statement

In 2022, GARAGE DE LA LIBERATION generates positive net income of 67 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2022: 66 k€ -> 67 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

67 254 €

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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 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

102.384%

Financial autonomy (2022) ?
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

33.123%

Asset age ratio (2022) ?
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

14.8%

Solvency indicators evolution
GARAGE DE LA LIBERATION

Sector positioning

Debt ratio
102.38 2022
2020
2021
2022
Q1: 5.67
Med: 52.8
Q3: 150.84
Average +26 pts over 3 years

In 2022, the debt ratio of GARAGE DE LA LIBERATION (102.38) 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
33.12% 2022
2020
2021
2022
Q1: 13.85%
Med: 30.82%
Q3: 53.81%
Good -14 pts over 3 years

In 2022, the financial autonomy of GARAGE DE LA LIBERATION (33.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.11 years 2020
2020
Q1: -0.02 years
Med: 0.52 years
Q3: 5.33 years
Average

In 2020, the repayment capacity of GARAGE DE LA LIBERATION (2.11) 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 260.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

260.268

Liquidity indicators evolution
GARAGE DE LA LIBERATION

Sector positioning

Liquidity ratio
260.27 2022
2020
2021
2022
Q1: 136.37
Med: 203.66
Q3: 374.42
Good +14 pts over 3 years

In 2022, the liquidity ratio of GARAGE DE LA LIBERATION (260.27) 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
1.26x 2020
2020
Q1: 0.0x
Med: 0.35x
Q3: 7.29x
Good

In 2020, the interest coverage of GARAGE DE LA LIBERATION (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 442 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 295 days. The gap of 147 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

442 j

Supplier credit (2022) ?
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

295 j

Inventory turnover (2022) ?
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

0 j

WCR and payment terms evolution
GARAGE DE LA LIBERATION

Positioning of GARAGE DE LA LIBERATION 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 2022, the value of GARAGE DE LA LIBERATION is estimated at 203 226 € (range 64 584€ - 475 354€). 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 2022
148 transactions
64k€ 203k€ 475k€
203 226 € Range: 64 584€ - 475 354€
NAF 5 année 2022

Valuation method used

Net Income Multiple
67 254 € × 3.0x = 203 226 €
Range: 64 585€ - 475 354€

Only this financial indicator is available for this company.

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 DE LA LIBERATION 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 LIBERATION

What is the revenue of GARAGE DE LA LIBERATION ?

The revenue of GARAGE DE LA LIBERATION in 2020 is 1.3 M€.

Is GARAGE DE LA LIBERATION profitable?

Yes, GARAGE DE LA LIBERATION generated a net profit of 67 k€ in 2022.

Where is the headquarters of GARAGE DE LA LIBERATION ?

The headquarters of GARAGE DE LA LIBERATION is located in MALEMORT (19360), in the department Correze.

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

The tax return of GARAGE DE LA LIBERATION 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 LIBERATION operate?

GARAGE DE LA LIBERATION 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.