Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

GARAGE LUGANS & FILS : revenue, balance sheet and financial ratios

GARAGE LUGANS & FILS is a French company founded 25 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LAURENS (34480), this company of category PME shows in 2023 a net income positive of 26 k€. 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 LUGANS & FILS (SIREN 433991536)
Indicator 2023
Revenue N/C
Net income 26 152 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, GARAGE LUGANS & FILS generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

26 152 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

42.346%

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

54.452%

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

50.9%

Solvency indicators evolution
GARAGE LUGANS & FILS

Sector positioning

Debt ratio
42.35 2023
2023
Q1: 5.17
Med: 28.2
Q3: 82.06
Average

In 2023, the debt ratio of GARAGE LUGANS & FILS (42.35) 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
54.45% 2023
2023
Q1: 19.25%
Med: 41.82%
Q3: 60.17%
Good

In 2023, the financial autonomy of GARAGE LUGANS & FILS (54.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 286.83. 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

286.833

Liquidity indicators evolution
GARAGE LUGANS & FILS

Sector positioning

Liquidity ratio
286.83 2023
2023
Q1: 141.2
Med: 208.66
Q3: 306.13
Good

In 2023, the liquidity ratio of GARAGE LUGANS & FILS (286.83) 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.

Positioning of GARAGE LUGANS & FILS 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 LUGANS & FILS is estimated at 142 655 € (range 61 311€ - 303 388€). 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
61k€ 142k€ 303k€
142 655 € Range: 61 311€ - 303 388€
NAF 5 année 2023

Valuation method used

Net Income Multiple
26 152 € × 5.5x = 142 656 €
Range: 61 311€ - 303 389€

Only this financial indicator is available for this company.

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 LUGANS & FILS with other companies in the same sector:

Frequently asked questions about GARAGE LUGANS & FILS

What is the revenue of GARAGE LUGANS & FILS ?

The revenue of GARAGE LUGANS & FILS is not publicly disclosed (confidential accounts filed with INPI).

Is GARAGE LUGANS & FILS profitable?

Yes, GARAGE LUGANS & FILS generated a net profit of 26 k€ in 2023.

Where is the headquarters of GARAGE LUGANS & FILS ?

The headquarters of GARAGE LUGANS & FILS is located in LAURENS (34480), in the department Herault.

Where to find the tax return of GARAGE LUGANS & FILS ?

The tax return of GARAGE LUGANS & FILS 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 LUGANS & FILS operate?

GARAGE LUGANS & FILS 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.