GARAGE DE L'ETOILE : revenue, balance sheet and financial ratios

GARAGE DE L'ETOILE is a French company founded 28 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in REDON (35600), this company of category PME shows in 2024 a revenue of 4.9 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 L'ETOILE (SIREN 412461634)
Indicator 2024 2023 2022 2021 2020 2019 2018 2018 2017 2016
Revenue 4 921 304 € 4 643 295 € 3 911 424 € 2 252 526 € 1 874 436 € 1 768 357 € 1 696 559 € 1 357 125 € 1 556 190 € 1 219 147 €
Net income 224 817 € 209 402 € 306 569 € 212 127 € 97 896 € 42 811 € 111 948 € 109 613 € 91 980 € 26 482 €
EBITDA 430 939 € 417 404 € 494 859 € 304 979 € 182 807 € 120 754 € 171 174 € 178 422 € 179 052 € 54 567 €
Net margin 4.6% 4.5% 7.8% 9.4% 5.2% 2.4% 6.6% 8.1% 5.9% 2.2%

Revenue and income statement

In 2024, GARAGE DE L'ETOILE achieves revenue of 4.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.1%. Vs 2023: +6%. After deducting consumption (2.4 M€), gross margin stands at 2.5 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 431 k€, representing 8.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 225 k€, i.e. 4.6% 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

4 921 304 €

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

2 529 380 €

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

430 939 €

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

282 333 €

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

224 817 €

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

8.8%

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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% 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

73.467%

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

35.763%

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

6.928%

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

1.896

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

42.3%

Solvency indicators evolution
GARAGE DE L'ETOILE

Sector positioning

Debt ratio
73.47 2024
2022
2023
2024
Q1: 5.46
Med: 23.98
Q3: 69.29
Average

In 2024, the debt ratio of GARAGE DE L'ETOILE (73.47) 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
35.76% 2024
2022
2023
2024
Q1: 21.53%
Med: 45.62%
Q3: 63.33%
Average

In 2024, the financial autonomy of GARAGE DE L'ETOILE (35.8%) 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
1.9 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average +14 pts over 3 years

In 2024, the repayment capacity of GARAGE DE L'ETOILE (1.90) 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 185.18. 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 4.6x. Financial charges are adequately covered by operations.

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

185.177

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

4.587

Liquidity indicators evolution
GARAGE DE L'ETOILE

Sector positioning

Liquidity ratio
185.18 2024
2022
2023
2024
Q1: 143.21
Med: 217.16
Q3: 327.59
Average

In 2024, the liquidity ratio of GARAGE DE L'ETOILE (185.18) 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
4.59x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.75x
Good +23 pts over 3 years

In 2024, the interest coverage of GARAGE DE L'ETOILE (4.6x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +455%, 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

1 133 327 €

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

55 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

48 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

42 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

83 j

WCR and payment terms evolution
GARAGE DE L'ETOILE

Positioning of GARAGE DE L'ETOILE 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 L'ETOILE is estimated at 1 906 291 € (range 865 360€ - 3 357 589€). With an EBITDA of 430 939€, 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
865k€ 1906k€ 3357k€
1 906 291 € Range: 865 360€ - 3 357 589€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
430 939 € × 5.5x
Estimation 2 380 194 €
908 813€ - 3 860 597€
Revenue Multiple 30%
4 921 304 € × 0.35x
Estimation 1 708 426 €
1 132 367€ - 3 206 427€
Net Income Multiple 20%
224 817 € × 4.5x
Estimation 1 018 332 €
356 220€ - 2 326 812€

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 L'ETOILE 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 L'ETOILE

What is the revenue of GARAGE DE L'ETOILE ?

The revenue of GARAGE DE L'ETOILE in 2024 is 4.9 M€.

Is GARAGE DE L'ETOILE profitable?

Yes, GARAGE DE L'ETOILE generated a net profit of 225 k€ in 2024.

Where is the headquarters of GARAGE DE L'ETOILE ?

The headquarters of GARAGE DE L'ETOILE is located in REDON (35600), in the department Ille-et-Vilaine.

Where to find the tax return of GARAGE DE L'ETOILE ?

The tax return of GARAGE DE L'ETOILE 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 L'ETOILE operate?

GARAGE DE L'ETOILE 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.