GARAGE DU COURS CARNOT : revenue, balance sheet and financial ratios

GARAGE DU COURS CARNOT is a French company founded 61 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CLEON (76410), this company of category ETI shows in 2024 a revenue of 16.5 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 DU COURS CARNOT (SIREN 086450046)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 519 784 € 12 103 190 € 13 356 587 € 13 775 212 € 11 514 816 € 13 352 152 € 9 812 218 € 7 982 251 € 7 357 294 €
Net income -210 793 € -298 992 € 21 677 € -237 213 € -214 100 € -6 997 € -70 340 € -74 074 € 62 317 €
EBITDA 26 872 € -124 280 € 56 984 € -142 447 € -144 613 € 138 985 € 75 224 € 20 298 € 139 434 €
Net margin -1.3% -2.5% 0.2% -1.7% -1.9% -0.1% -0.7% -0.9% 0.8%

Revenue and income statement

In 2024, GARAGE DU COURS CARNOT achieves revenue of 16.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.6%. Vs 2023, growth of +36% (12.1 M€ -> 16.5 M€). After deducting consumption (14.1 M€), gross margin stands at 2.5 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -211 k€ (-1.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

16 519 784 €

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

2 459 440 €

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

26 872 €

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

-93 627 €

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

-210 793 €

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

0.2%

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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 -13723%. 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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-13723.444%

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

-0.521%

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

-0.854%

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

-28.816

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

40.6%

Solvency indicators evolution
GARAGE DU COURS CARNOT

Sector positioning

Debt ratio
-13723.44 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Excellent -51 pts over 3 years

In 2024, the debt ratio of GARAGE DU COURS CARNOT (-13723.44) 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
-0.52% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average

In 2024, the financial autonomy of GARAGE DU COURS CARNOT (-0.5%) 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
-28.82 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of GARAGE DU COURS CARNOT (-28.82) 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 291.69. 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 541.6x. Operating income very largely covers interest expenses: high safety margin.

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

291.688

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

541.567

Liquidity indicators evolution
GARAGE DU COURS CARNOT

Sector positioning

Liquidity ratio
291.69 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good

In 2024, the liquidity ratio of GARAGE DU COURS CARNOT (291.69) 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
541.57x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent

In 2024, the interest coverage of GARAGE DU COURS CARNOT (541.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 87 days of revenue, i.e. 4.0 M€ to permanently finance. Over 2016-2024, WCR increased by +161%, 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

3 984 076 €

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

12 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

29 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

76 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

87 j

WCR and payment terms evolution
GARAGE DU COURS CARNOT

Positioning of GARAGE DU COURS CARNOT 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 2024, the value of GARAGE DU COURS CARNOT is estimated at 1 020 775 € (range 463 911€ - 1 793 696€). With an EBITDA of 26 872€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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
148 transactions
463k€ 1020k€ 1793k€
1 020 775 € Range: 463 911€ - 1 793 696€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 872 € × 1.6x
Estimation 43 351 €
16 132€ - 64 544€
Revenue Multiple 30%
16 519 784 € × 0.16x
Estimation 2 649 817 €
1 210 211€ - 4 675 618€

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 DU COURS CARNOT 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 DU COURS CARNOT

What is the revenue of GARAGE DU COURS CARNOT ?

The revenue of GARAGE DU COURS CARNOT in 2024 is 16.5 M€.

Is GARAGE DU COURS CARNOT profitable?

GARAGE DU COURS CARNOT recorded a net loss in 2024.

Where is the headquarters of GARAGE DU COURS CARNOT ?

The headquarters of GARAGE DU COURS CARNOT is located in CLEON (76410), in the department Seine-Maritime.

Where to find the tax return of GARAGE DU COURS CARNOT ?

The tax return of GARAGE DU COURS CARNOT 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 DU COURS CARNOT operate?

GARAGE DU COURS CARNOT 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.