GARAGE PANAGIOTIS ET FILS : revenue, balance sheet and financial ratios

GARAGE PANAGIOTIS ET FILS is a French company founded 19 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ROUSSILLON (84220), this company of category PME shows in 2024 a revenue of 141 k€. 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 PANAGIOTIS ET FILS (SIREN 490963725)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016 2015
Revenue 140 764 € 103 446 € 137 549 € 63 921 € 24 157 € 97 217 € 1 753 351 € 1 684 897 € 1 729 574 €
Net income -53 205 € -83 299 € -13 637 € -31 032 € -21 341 € -97 755 € 22 436 € 29 351 € 31 851 €
EBITDA 11 721 € -28 096 € 13 640 € -31 595 € -21 277 € -39 708 € 69 266 € 35 713 € 32 412 €
Net margin -37.8% -80.5% -9.9% -48.5% -88.3% -100.6% 1.3% 1.7% 1.8%

Revenue and income statement

In 2024, GARAGE PANAGIOTIS ET FILS achieves revenue of 141 k€. Revenue is declining over the period 2015-2024 (CAGR: -24.3%). Vs 2023, growth of +36% (103 k€ -> 141 k€). After deducting consumption (99 k€), gross margin stands at 42 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 8.3% of revenue. Positive scissor effect: EBITDA margin improves by +35.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -53 k€ (-37.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

140 764 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

42 001 €

EBITDA (2024) ?
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

11 721 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-53 167 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-53 205 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.3%

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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 3463%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3463.15%

Financial autonomy (2024) ?
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

2.565%

Cash flow / Revenue (2024) ?
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

-10.098%

Repayment capacity (2024) ?
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

-23.668

Asset age ratio (2024) ?
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

65.8%

Solvency indicators evolution
GARAGE PANAGIOTIS ET FILS

Sector positioning

Debt ratio
3463.15 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Watch +47 pts over 3 years

In 2024, the debt ratio of GARAGE PANAGIOTIS ET FILS (3463.15) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.56% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average -50 pts over 3 years

In 2024, the financial autonomy of GARAGE PANAGIOTIS ET FILS (2.6%) 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
-23.67 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -29 pts over 3 years

In 2024, the repayment capacity of GARAGE PANAGIOTIS ET FILS (-23.67) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 647.49. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

647.491

Interest coverage (2024) ?
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

0.06

Liquidity indicators evolution
GARAGE PANAGIOTIS ET FILS

Sector positioning

Liquidity ratio
647.49 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Excellent

In 2024, the liquidity ratio of GARAGE PANAGIOTIS ET FILS (647.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Average -25 pts over 3 years

In 2024, the interest coverage of GARAGE PANAGIOTIS ET FILS (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 160 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 126 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 453 days of revenue, i.e. 177 k€ to permanently finance. Over 2015-2024, WCR increased by +64%, requiring additional financing.

Operating WCR (2024) ?
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

177 074 €

Customer credit (2024) ?
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

160 j

Supplier credit (2024) ?
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

34 j

Inventory turnover (2024) ?
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

117 j

WCR in days of revenue (2024) ?
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

453 j

WCR and payment terms evolution
GARAGE PANAGIOTIS ET FILS

Positioning of GARAGE PANAGIOTIS ET FILS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of GARAGE PANAGIOTIS ET FILS is estimated at 20 284 € (range 8 264€ - 32 535€). With an EBITDA of 11 721€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2024
148 transactions
8k€ 20k€ 32k€
20 284 € Range: 8 264€ - 32 535€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 721 € × 1.6x
Estimation 18 909 €
7 036€ - 28 153€
Revenue Multiple 30%
140 764 € × 0.16x
Estimation 22 579 €
10 312€ - 39 841€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 PANAGIOTIS ET FILS 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 PANAGIOTIS ET FILS

What is the revenue of GARAGE PANAGIOTIS ET FILS ?

The revenue of GARAGE PANAGIOTIS ET FILS in 2024 is 141 k€.

Is GARAGE PANAGIOTIS ET FILS profitable?

GARAGE PANAGIOTIS ET FILS recorded a net loss in 2024.

Where is the headquarters of GARAGE PANAGIOTIS ET FILS ?

The headquarters of GARAGE PANAGIOTIS ET FILS is located in ROUSSILLON (84220), in the department Vaucluse.

Where to find the tax return of GARAGE PANAGIOTIS ET FILS ?

The tax return of GARAGE PANAGIOTIS ET 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 PANAGIOTIS ET FILS operate?

GARAGE PANAGIOTIS ET FILS 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.