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

GARAGE DE LA RATELLE is a French company founded 43 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in FONTENAY-LE-FLEURY (78330), this company of category PME shows in 2023 a revenue of 1.5 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 RATELLE (SIREN 326316148)
Indicator 2023 2022 2020 2019 2018 2017
Revenue 1 453 248 € 1 159 690 € N/C N/C N/C N/C
Net income 60 934 € -48 924 € 1 725 € 41 208 € 41 875 € -33 860 €
EBITDA 149 983 € -22 217 € N/C N/C N/C N/C
Net margin 4.2% -4.2% N/C N/C N/C N/C

Revenue and income statement

In 2023, GARAGE DE LA RATELLE achieves revenue of 1.5 M€. Over the period 2022-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +25.3%. Vs 2022, growth of +25% (1.2 M€ -> 1.5 M€). After deducting consumption (481 k€), gross margin stands at 973 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 150 k€, representing 10.3% of revenue. Positive scissor effect: EBITDA margin improves by +12.2 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 61 k€, i.e. 4.2% 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

1 453 248 €

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

972 680 €

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

149 983 €

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

69 408 €

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

60 934 €

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

10.3%

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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 150%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.8% 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

150.41%

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

31.4%

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

8.825%

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

4.405

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

78.6%

Solvency indicators evolution
GARAGE DE LA RATELLE

Sector positioning

Debt ratio
150.41 2023
2020
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Average +23 pts over 3 years

In 2023, the debt ratio of GARAGE DE LA RATELLE (150.41) 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
31.4% 2023
2020
2022
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Average -23 pts over 3 years

In 2023, the financial autonomy of GARAGE DE LA RATELLE (31.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.41 years 2023
2022
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 LA RATELLE (4.41) 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 179.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.7x. Financial charges are adequately covered by operations.

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

179.763

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

2.692

Liquidity indicators evolution
GARAGE DE LA RATELLE

Sector positioning

Liquidity ratio
179.76 2023
2020
2022
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Average -14 pts over 3 years

In 2023, the liquidity ratio of GARAGE DE LA RATELLE (179.76) 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
2.69x 2023
2022
2023
Q1: 0.0x
Med: 0.65x
Q3: 3.57x
Good +42 pts over 2 years

In 2023, the interest coverage of GARAGE DE LA RATELLE (2.7x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 133 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

132 638 €

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

30 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

15 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

33 j

WCR and payment terms evolution
GARAGE DE LA RATELLE

Positioning of GARAGE DE LA RATELLE 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 LA RATELLE is estimated at 528 129 € (range 289 494€ - 916 082€). With an EBITDA of 149 983€, the sector multiple of 4.1x is applied. 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
289k€ 528k€ 916k€
528 129 € Range: 289 494€ - 916 082€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
149 983 € × 4.1x
Estimation 613 638 €
310 529€ - 1 050 194€
Revenue Multiple 30%
1 453 248 € × 0.36x
Estimation 516 111 €
352 195€ - 832 021€
Net Income Multiple 20%
60 934 € × 5.5x
Estimation 332 387 €
142 855€ - 706 894€

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 LA RATELLE 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 RATELLE

What is the revenue of GARAGE DE LA RATELLE ?

The revenue of GARAGE DE LA RATELLE in 2023 is 1.5 M€.

Is GARAGE DE LA RATELLE profitable?

Yes, GARAGE DE LA RATELLE generated a net profit of 61 k€ in 2023.

Where is the headquarters of GARAGE DE LA RATELLE ?

The headquarters of GARAGE DE LA RATELLE is located in FONTENAY-LE-FLEURY (78330), in the department Yvelines.

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

The tax return of GARAGE DE LA RATELLE 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 RATELLE operate?

GARAGE DE LA RATELLE 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.