SIREN : 898305776
GARAGE LEMASSON is a French company founded 5 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in VERTOU (44120), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-11
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Revenue | 1 225 086 € | 1 934 761 € | 1 874 579 € | 904 163 € |
| Net income | -6 122 € | 102 784 € | 66 379 € | 14 165 € |
| EBITDA | 44 257 € | 139 938 € | 93 161 € | 27 282 € |
| Net margin | -0.5% | 5.3% | 3.5% | 1.6% |
In 2024, GARAGE LEMASSON achieves revenue of 1.2 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.7%. Significant drop of -37% vs 2023. After deducting consumption (743 k€), gross margin stands at 482 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 3.6% of revenue. Warning negative scissor effect: despite revenue change (-37%), EBITDA varies by -68%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-0.5% of revenue), which will impact equity.
1 225 086 €
482 133 €
44 257 €
-3 471 €
-6 122 €
3.6%
The debt ratio (= Financial debt / Equity x 100) stands at 183%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
182.965%
16.399%
0.911%
30.544
70.8%
In 2024, the debt ratio of GARAGE LEMASSON (182.97) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of GARAGE LEMASSON (16.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of GARAGE LEMASSON (30.54) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 94.26. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.
94.257
5.992
In 2024, the liquidity ratio of GARAGE LEMASSON (94.26) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of GARAGE LEMASSON (6.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 209 days. Excellent situation: suppliers finance 151 days of the operating cycle (retail model). Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 140 days of revenue, i.e. 477 k€ to permanently finance. Over 2021-2024, WCR increased by +350%, requiring additional financing.
476 803 €
58 j
209 j
49 j
140 j
Based on 147 transactions of similar company sales in 2024, the value of GARAGE LEMASSON is estimated at 312 259 € (range 164 041€ - 547 121€). With an EBITDA of 44 257€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GARAGE LEMASSON with other companies in the same sector:
Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers
The revenue of GARAGE LEMASSON in 2024 is 1.2 M€.
GARAGE LEMASSON recorded a net loss in 2024.
The headquarters of GARAGE LEMASSON is located in VERTOU (44120), in the department Loire-Atlantique.
The tax return of GARAGE LEMASSON 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).
GARAGE LEMASSON 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.