GARAGE DU LAUTARET : revenue, balance sheet and financial ratios

GARAGE DU LAUTARET is a French company founded 34 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LE MONETIER-LES-BAINS (05220), this company of category PME shows in 2023 a revenue of 157 k€. 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 LAUTARET (SIREN 387478316)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 156 586 € 141 879 € 146 904 € 132 902 € 139 145 € 173 719 € 200 867 € 195 758 €
Net income 2 974 € 1 788 € 5 699 € 6 799 € 3 371 € 11 179 € -11 159 € 18 783 €
EBITDA 3 828 € 2 103 € 8 725 € 8 882 € 6 375 € 13 278 € -5 828 € 25 203 €
Net margin 1.9% 1.3% 3.9% 5.1% 2.4% 6.4% -5.6% 9.6%

Revenue and income statement

In 2023, GARAGE DU LAUTARET achieves revenue of 157 k€. Activity remains stable over the period (CAGR: -3.1%). Vs 2022, growth of +10% (142 k€ -> 157 k€). After deducting consumption (90 k€), gross margin stands at 66 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.9% 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

156 586 €

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

66 114 €

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

3 828 €

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

3 843 €

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

2 974 €

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

2.4%

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 11%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

11.086%

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

72.977%

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

2.24%

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

3.363

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

1.8%

Solvency indicators evolution
GARAGE DU LAUTARET

Sector positioning

Debt ratio
11.09 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Good

In 2023, the debt ratio of GARAGE DU LAUTARET (11.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
72.98% 2023
2021
2022
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Excellent

In 2023, the financial autonomy of GARAGE DU LAUTARET (73.0%) 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
3.36 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Average +20 pts over 3 years

In 2023, the repayment capacity of GARAGE DU LAUTARET (3.36) 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 361.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

361.542

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

0.0

Liquidity indicators evolution
GARAGE DU LAUTARET

Sector positioning

Liquidity ratio
361.54 2023
2021
2022
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Excellent

In 2023, the liquidity ratio of GARAGE DU LAUTARET (361.54) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.64x
Q3: 3.56x
Average

In 2023, the interest coverage of GARAGE DU LAUTARET (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 121 days of revenue, i.e. 52 k€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.

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

52 495 €

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

1 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

75 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

35 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

121 j

WCR and payment terms evolution
GARAGE DU LAUTARET

Positioning of GARAGE DU LAUTARET 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 DU LAUTARET is estimated at 27 758 € (range 16 741€ - 47 197€). With an EBITDA of 3 828€, 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
16k€ 27k€ 47k€
27 758 € Range: 16 741€ - 47 197€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 828 € × 4.1x
Estimation 15 662 €
7 926€ - 26 804€
Revenue Multiple 30%
156 586 € × 0.36x
Estimation 55 610 €
37 949€ - 89 649€
Net Income Multiple 20%
2 974 € × 5.5x
Estimation 16 223 €
6 972€ - 34 501€

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 DU LAUTARET 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 DU LAUTARET

What is the revenue of GARAGE DU LAUTARET ?

The revenue of GARAGE DU LAUTARET in 2023 is 157 k€.

Is GARAGE DU LAUTARET profitable?

Yes, GARAGE DU LAUTARET generated a net profit of 3 k€ in 2023.

Where is the headquarters of GARAGE DU LAUTARET ?

The headquarters of GARAGE DU LAUTARET is located in LE MONETIER-LES-BAINS (05220), in the department Hautes-Alpes.

Where to find the tax return of GARAGE DU LAUTARET ?

The tax return of GARAGE DU LAUTARET 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 LAUTARET operate?

GARAGE DU LAUTARET 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.