GARAGE JEAN CHARLES NACCI : revenue, balance sheet and financial ratios

GARAGE JEAN CHARLES NACCI is a French company founded 39 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LE CHAMBON-FEUGEROLLES (42500), this company of category PME shows in 2025 a revenue of 13.6 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 JEAN CHARLES NACCI (SIREN 339212615)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 13 572 393 € 13 274 881 € 12 627 206 € 16 364 330 € 16 891 658 € 15 409 914 € 16 182 964 € 17 128 284 € 16 041 744 €
Net income 53 351 € 125 933 € 13 941 € 84 921 € 136 511 € 83 320 € 116 933 € 286 081 € 190 250 €
EBITDA 122 874 € 273 662 € 249 676 € 113 189 € 208 633 € 45 117 € 138 170 € 202 880 € 25 811 €
Net margin 0.4% 0.9% 0.1% 0.5% 0.8% 0.5% 0.7% 1.7% 1.2%

Revenue and income statement

In 2025, GARAGE JEAN CHARLES NACCI achieves revenue of 13.6 M€. Activity remains stable over the period (CAGR: -2.1%). Vs 2024: +2%. After deducting consumption (11.6 M€), gross margin stands at 2.0 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 123 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 53 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 572 393 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 002 844 €

EBITDA (2025) ?
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

122 874 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

105 421 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

53 351 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.9%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 12.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.422%

Financial autonomy (2025) ?
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

45.637%

Cash flow / Revenue (2025) ?
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

0.42%

Repayment capacity (2025) ?
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

12.368

Asset age ratio (2025) ?
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

20.6%

Solvency indicators evolution
GARAGE JEAN CHARLES NACCI

Sector positioning

Debt ratio
66.42 2025
2023
2024
2025
Q1: 4.45
Med: 28.14
Q3: 98.29
Average

In 2025, the debt ratio of GARAGE JEAN CHARLES NACCI (66.42) 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
45.64% 2025
2023
2024
2025
Q1: 21.55%
Med: 46.18%
Q3: 67.72%
Average -10 pts over 3 years

In 2025, the financial autonomy of GARAGE JEAN CHARLES NACCI (45.6%) 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
12.37 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.8 years
Q3: 4.21 years
Watch

In 2025, the repayment capacity of GARAGE JEAN CHARLES NACCI (12.37) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 357.97. 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 32.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

357.974

Interest coverage (2025) ?
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

32.917

Liquidity indicators evolution
GARAGE JEAN CHARLES NACCI

Sector positioning

Liquidity ratio
357.97 2025
2023
2024
2025
Q1: 178.81
Med: 299.18
Q3: 561.24
Good -19 pts over 3 years

In 2025, the liquidity ratio of GARAGE JEAN CHARLES NACCI (357.97) 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
32.92x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.1x
Q3: 16.54x
Excellent +15 pts over 3 years

In 2025, the interest coverage of GARAGE JEAN CHARLES NACCI (32.9x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2025, WCR increased by +79%, requiring additional financing.

Operating WCR (2025) ?
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

1 546 710 €

Customer credit (2025) ?
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

4 j

Supplier credit (2025) ?
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

6 j

Inventory turnover (2025) ?
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

44 j

WCR in days of revenue (2025) ?
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

41 j

WCR and payment terms evolution
GARAGE JEAN CHARLES NACCI

Positioning of GARAGE JEAN CHARLES NACCI in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of GARAGE JEAN CHARLES NACCI is estimated at 939 116 € (range 497 709€ - 1 497 739€). With an EBITDA of 122 874€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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 2025
113 transactions
497k€ 939k€ 1497k€
939 116 € Range: 497 709€ - 1 497 739€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
122 874 € × 0.7x
Estimation 88 819 €
36 507€ - 325 254€
Revenue Multiple 30%
13 572 393 € × 0.21x
Estimation 2 830 648 €
1 549 789€ - 4 201 470€
Net Income Multiple 20%
53 351 € × 4.3x
Estimation 227 560 €
72 594€ - 373 356€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 JEAN CHARLES NACCI 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 JEAN CHARLES NACCI

What is the revenue of GARAGE JEAN CHARLES NACCI ?

The revenue of GARAGE JEAN CHARLES NACCI in 2025 is 13.6 M€.

Is GARAGE JEAN CHARLES NACCI profitable?

Yes, GARAGE JEAN CHARLES NACCI generated a net profit of 53 k€ in 2025.

Where is the headquarters of GARAGE JEAN CHARLES NACCI ?

The headquarters of GARAGE JEAN CHARLES NACCI is located in LE CHAMBON-FEUGEROLLES (42500), in the department Loire.

Where to find the tax return of GARAGE JEAN CHARLES NACCI ?

The tax return of GARAGE JEAN CHARLES NACCI 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 JEAN CHARLES NACCI operate?

GARAGE JEAN CHARLES NACCI 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.