GARAGE MOREAU SARL : revenue, balance sheet and financial ratios

GARAGE MOREAU SARL is a French company founded 33 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in PLEUDIHEN-SUR-RANCE (22690), this company of category PME shows in 2025 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GARAGE MOREAU SARL (SIREN 391895315)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue 1 006 545 € 1 041 923 € 972 150 € 910 948 € 1 102 378 € 1 490 292 € 1 623 517 € N/C
Net income 27 914 € 44 544 € 22 385 € 9 233 € 374 € 9 094 € 2 929 € 48 488 €
EBITDA 52 489 € 51 534 € 56 871 € 36 961 € 28 275 € 4 538 € 16 849 € N/C
Net margin 2.8% 4.3% 2.3% 1.0% 0.0% 0.6% 0.2% N/C

Revenue and income statement

In 2025, GARAGE MOREAU SARL achieves revenue of 1.0 M€. Revenue is declining over the period 2018-2025 (CAGR: -6.6%). Slight decline of -3% vs 2024. After deducting consumption (443 k€), gross margin stands at 563 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 2.8% 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

1 006 545 €

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

563 314 €

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

52 489 €

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

38 252 €

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

27 914 €

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

5.2%

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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 14%. 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 55%. 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 3.8% 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

14.133%

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

55.003%

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

3.767%

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

0.773

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

12.0%

Solvency indicators evolution
GARAGE MOREAU SARL

Sector positioning

Debt ratio
14.13 2025
2022
2024
2025
Q1: 6.43
Med: 21.42
Q3: 57.29
Good -19 pts over 3 years

In 2025, the debt ratio of GARAGE MOREAU SARL (14.13) 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
55.0% 2025
2022
2024
2025
Q1: 33.91%
Med: 53.94%
Q3: 68.26%
Good -6 pts over 3 years

In 2025, the financial autonomy of GARAGE MOREAU SARL (55.0%) 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
0.77 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.63 years
Q3: 1.94 years
Average -16 pts over 3 years

In 2025, the repayment capacity of GARAGE MOREAU SARL (0.77) 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 182.54. 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 2.4x. 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

182.542

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

2.437

Liquidity indicators evolution
GARAGE MOREAU SARL

Sector positioning

Liquidity ratio
182.54 2025
2022
2024
2025
Q1: 169.01
Med: 249.5
Q3: 362.3
Average -36 pts over 3 years

In 2025, the liquidity ratio of GARAGE MOREAU SARL (182.54) 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
2.44x 2025
2022
2024
2025
Q1: 0.0x
Med: 1.25x
Q3: 5.56x
Good +6 pts over 3 years

In 2025, the interest coverage of GARAGE MOREAU SARL (2.4x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 132 k€ 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

132 310 €

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

31 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

41 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

18 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

47 j

WCR and payment terms evolution
GARAGE MOREAU SARL

Positioning of GARAGE MOREAU SARL 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 MOREAU SARL is estimated at 248 527 € (range 149 958€ - 512 981€). With an EBITDA of 52 489€, 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
149k€ 248k€ 512k€
248 527 € Range: 149 958€ - 512 981€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
52 489 € × 3.0x
Estimation 155 546 €
71 058€ - 333 389€
Revenue Multiple 30%
1 006 545 € × 0.50x
Estimation 504 996 €
338 500€ - 1 035 799€
Net Income Multiple 20%
27 914 € × 3.4x
Estimation 96 278 €
64 399€ - 177 737€

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 MOREAU SARL 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 MOREAU SARL

What is the revenue of GARAGE MOREAU SARL ?

The revenue of GARAGE MOREAU SARL in 2025 is 1.0 M€.

Is GARAGE MOREAU SARL profitable?

Yes, GARAGE MOREAU SARL generated a net profit of 28 k€ in 2025.

Where is the headquarters of GARAGE MOREAU SARL ?

The headquarters of GARAGE MOREAU SARL is located in PLEUDIHEN-SUR-RANCE (22690), in the department Cotes-d'Armor.

Where to find the tax return of GARAGE MOREAU SARL ?

The tax return of GARAGE MOREAU SARL 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 MOREAU SARL operate?

GARAGE MOREAU SARL 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.