GARAGE J. F. FRAISSE : revenue, balance sheet and financial ratios

GARAGE J. F. FRAISSE is a French company founded 60 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in VILLARS (42390), this company of category ETI shows in 2023 a revenue of 61.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GARAGE J. F. FRAISSE (SIREN 305934713)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 61 208 159 € 57 732 763 € 53 430 726 € 50 153 018 € 53 678 151 € 69 137 513 € 65 079 399 € 58 965 305 €
Net income 808 558 € 652 852 € 557 580 € 488 237 € 3 372 616 € 1 047 926 € 1 222 745 € 920 094 €
EBITDA 1 022 653 € 1 543 983 € 1 161 187 € 585 485 € 826 718 € 2 106 994 € 2 849 567 € 2 108 767 €
Net margin 1.3% 1.1% 1.0% 1.0% 6.3% 1.5% 1.9% 1.6%

Revenue and income statement

In 2023, GARAGE J. F. FRAISSE achieves revenue of 61.2 M€. Revenue is growing positively over 8 years (CAGR: +0.5%). Vs 2022: +6%. After deducting consumption (51.0 M€), gross margin stands at 10.2 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 809 k€, i.e. 1.3% 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

61 208 159 €

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

10 158 623 €

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

1 022 653 €

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

1 408 580 €

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

808 558 €

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

1.7%

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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 24%. 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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.0% 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

24.427%

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

37.931%

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

0.974%

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

5.383

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

32.7%

Solvency indicators evolution
GARAGE J. F. FRAISSE

Sector positioning

Debt ratio
24.43 2023
2021
2022
2023
Q1: 5.31
Med: 46.55
Q3: 142.32
Good +9 pts over 3 years

In 2023, the debt ratio of GARAGE J. F. FRAISSE (24.43) 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
37.93% 2023
2021
2022
2023
Q1: 10.96%
Med: 26.91%
Q3: 51.24%
Good -14 pts over 3 years

In 2023, the financial autonomy of GARAGE J. F. FRAISSE (37.9%) 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
5.38 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average +16 pts over 3 years

In 2023, the repayment capacity of GARAGE J. F. FRAISSE (5.38) 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 169.28. 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 21.5x. Operating income very largely covers interest expenses: high safety margin.

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

169.282

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

21.514

Liquidity indicators evolution
GARAGE J. F. FRAISSE

Sector positioning

Liquidity ratio
169.28 2023
2021
2022
2023
Q1: 135.04
Med: 203.84
Q3: 381.78
Average -14 pts over 3 years

In 2023, the liquidity ratio of GARAGE J. F. FRAISSE (169.28) 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
21.51x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.9x
Excellent +13 pts over 3 years

In 2023, the interest coverage of GARAGE J. F. FRAISSE (21.5x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 135 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 167 days of revenue, i.e. 28.4 M€ to permanently finance. Over 2016-2023, WCR increased by +49%, requiring additional financing.

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

28 416 500 €

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

23 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

93 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

135 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

167 j

WCR and payment terms evolution
GARAGE J. F. FRAISSE

Positioning of GARAGE J. F. FRAISSE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of GARAGE J. F. FRAISSE is estimated at 3 338 746 € (range 1 553 035€ - 8 071 780€). With an EBITDA of 1 022 653€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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
149 transactions
1553k€ 3338k€ 8071k€
3 338 746 € Range: 1 553 035€ - 8 071 780€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 022 653 € × 1.3x
Estimation 1 358 207 €
340 022€ - 3 471 427€
Revenue Multiple 30%
61 208 159 € × 0.13x
Estimation 7 752 836 €
4 332 142€ - 19 138 675€
Net Income Multiple 20%
808 558 € × 2.1x
Estimation 1 668 963 €
416 907€ - 2 972 322€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 J. F. FRAISSE 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 J. F. FRAISSE

What is the revenue of GARAGE J. F. FRAISSE ?

The revenue of GARAGE J. F. FRAISSE in 2023 is 61.2 M€.

Is GARAGE J. F. FRAISSE profitable?

Yes, GARAGE J. F. FRAISSE generated a net profit of 809 k€ in 2023.

Where is the headquarters of GARAGE J. F. FRAISSE ?

The headquarters of GARAGE J. F. FRAISSE is located in VILLARS (42390), in the department Loire.

Where to find the tax return of GARAGE J. F. FRAISSE ?

The tax return of GARAGE J. F. FRAISSE 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 J. F. FRAISSE operate?

GARAGE J. F. FRAISSE 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.