GARAGE LEROYER : revenue, balance sheet and financial ratios

GARAGE LEROYER is a French company founded 34 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in HACQUEVILLE (27150), this company of category PME shows in 2025 a revenue of 8.7 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 LEROYER (SIREN 383010758)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 684 977 € 9 741 081 € 8 362 525 € 7 592 692 € 8 075 443 € N/C N/C N/C N/C N/C
Net income 365 492 € 330 660 € 169 098 € 113 033 € 189 555 € 165 401 € 64 417 € 148 949 € 177 361 € 198 003 €
EBITDA 517 197 € 551 356 € 256 752 € 171 682 € 377 716 € N/C N/C N/C N/C N/C
Net margin 4.2% 3.4% 2.0% 1.5% 2.3% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, GARAGE LEROYER achieves revenue of 8.7 M€. Revenue is growing positively over 10 years (CAGR: +1.8%). Significant drop of -11% vs 2024. After deducting consumption (6.4 M€), gross margin stands at 2.3 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 517 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 365 k€, i.e. 4.2% 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

8 684 977 €

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

2 310 665 €

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

517 197 €

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

464 997 €

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

365 492 €

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

6.0%

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 16%. 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 64%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% 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

16.392%

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

63.765%

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

4.554%

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

0.755

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

18.5%

Solvency indicators evolution
GARAGE LEROYER

Sector positioning

Debt ratio
16.39 2025
2023
2024
2025
Q1: 6.37
Med: 21.37
Q3: 57.3
Good -18 pts over 3 years

In 2025, the debt ratio of GARAGE LEROYER (16.39) 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
63.77% 2025
2023
2024
2025
Q1: 33.82%
Med: 53.94%
Q3: 68.26%
Good +7 pts over 3 years

In 2025, the financial autonomy of GARAGE LEROYER (63.8%) 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
0.76 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.62 years
Q3: 1.94 years
Average -22 pts over 3 years

In 2025, the repayment capacity of GARAGE LEROYER (0.76) 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 331.22. 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 3.4x. Financial charges are adequately covered by operations.

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

331.218

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

3.394

Liquidity indicators evolution
GARAGE LEROYER

Sector positioning

Liquidity ratio
331.22 2025
2023
2024
2025
Q1: 168.72
Med: 249.46
Q3: 362.3
Good -6 pts over 3 years

In 2025, the liquidity ratio of GARAGE LEROYER (331.22) 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
3.39x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.24x
Q3: 5.54x
Good -12 pts over 3 years

In 2025, the interest coverage of GARAGE LEROYER (3.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 1.7 M€ to permanently finance.

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

1 709 725 €

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

11 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

21 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

78 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

71 j

WCR and payment terms evolution
GARAGE LEROYER

Positioning of GARAGE LEROYER in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of GARAGE LEROYER is estimated at 2 325 660 € (range 1 394 948€ - 4 789 172€). With an EBITDA of 517 197€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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
131 transactions
1394k€ 2325k€ 4789k€
2 325 660 € Range: 1 394 948€ - 4 789 172€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
517 197 € × 3.0x
Estimation 1 532 660 €
700 162€ - 3 285 030€
Revenue Multiple 30%
8 684 977 € × 0.50x
Estimation 4 357 361 €
2 920 750€ - 8 937 394€
Net Income Multiple 20%
365 492 € × 3.4x
Estimation 1 260 610 €
843 214€ - 2 327 195€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 LEROYER 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 LEROYER

What is the revenue of GARAGE LEROYER ?

The revenue of GARAGE LEROYER in 2025 is 8.7 M€.

Is GARAGE LEROYER profitable?

Yes, GARAGE LEROYER generated a net profit of 365 k€ in 2025.

Where is the headquarters of GARAGE LEROYER ?

The headquarters of GARAGE LEROYER is located in HACQUEVILLE (27150), in the department Eure.

Where to find the tax return of GARAGE LEROYER ?

The tax return of GARAGE LEROYER 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 LEROYER operate?

GARAGE LEROYER 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.