GARAGE PAUL MATHIEU : revenue, balance sheet and financial ratios

GARAGE PAUL MATHIEU is a French company founded 57 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MONTBRISON (42600), this company of category ETI shows in 2024 a revenue of 23.2 M€. 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 PAUL MATHIEU (SIREN 886950310)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 23 176 886 € 20 596 541 € 15 249 879 € 16 992 549 € 15 019 186 € 17 136 891 € 15 662 747 € 15 617 964 € 14 032 442 €
Net income 302 429 € 329 447 € 107 950 € 140 215 € 39 241 € 210 312 € 15 012 € -1 236 € 45 386 €
EBITDA 444 448 € 568 629 € 300 954 € 246 826 € 107 630 € 370 767 € 94 381 € 31 592 € 130 592 €
Net margin 1.3% 1.6% 0.7% 0.8% 0.3% 1.2% 0.1% -0.0% 0.3%

Revenue and income statement

In 2024, GARAGE PAUL MATHIEU achieves revenue of 23.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2023, growth of +13% (20.6 M€ -> 23.2 M€). After deducting consumption (19.6 M€), gross margin stands at 3.6 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 444 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 302 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

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

23 176 886 €

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

3 620 027 €

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

444 448 €

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

392 994 €

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

302 429 €

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

1.9%

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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 28%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

28.17%

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

14.565%

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

1.382%

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

0.086

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

16.6%

Solvency indicators evolution
GARAGE PAUL MATHIEU

Sector positioning

Debt ratio
28.17 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Good +14 pts over 3 years

In 2024, the debt ratio of GARAGE PAUL MATHIEU (28.17) 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
14.56% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average

In 2024, the financial autonomy of GARAGE PAUL MATHIEU (14.6%) 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
0.09 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good +6 pts over 3 years

In 2024, the repayment capacity of GARAGE PAUL MATHIEU (0.09) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.70. 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 3.6x. Financial charges are adequately covered by operations.

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

114.704

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

3.621

Liquidity indicators evolution
GARAGE PAUL MATHIEU

Sector positioning

Liquidity ratio
114.7 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Watch

In 2024, the liquidity ratio of GARAGE PAUL MATHIEU (114.70) 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.

Interest coverage
3.62x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Good

In 2024, the interest coverage of GARAGE PAUL MATHIEU (3.6x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 86 days of revenue, i.e. 5.6 M€ to permanently finance. Over 2016-2024, WCR increased by +83%, 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

5 559 208 €

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

9 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

79 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

88 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

86 j

WCR and payment terms evolution
GARAGE PAUL MATHIEU

Positioning of GARAGE PAUL MATHIEU 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 PAUL MATHIEU is estimated at 1 631 583 € (range 727 901€ - 3 002 834€). With an EBITDA of 444 448€, 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
727k€ 1631k€ 3002k€
1 631 583 € Range: 727 901€ - 3 002 834€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
444 448 € × 1.6x
Estimation 716 995 €
266 807€ - 1 067 526€
Revenue Multiple 30%
23 176 886 € × 0.16x
Estimation 3 717 634 €
1 697 898€ - 6 559 787€
Net Income Multiple 20%
302 429 € × 2.6x
Estimation 788 980 €
425 644€ - 2 505 679€

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 PAUL MATHIEU 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 PAUL MATHIEU

What is the revenue of GARAGE PAUL MATHIEU ?

The revenue of GARAGE PAUL MATHIEU in 2024 is 23.2 M€.

Is GARAGE PAUL MATHIEU profitable?

Yes, GARAGE PAUL MATHIEU generated a net profit of 302 k€ in 2024.

Where is the headquarters of GARAGE PAUL MATHIEU ?

The headquarters of GARAGE PAUL MATHIEU is located in MONTBRISON (42600), in the department Loire.

Where to find the tax return of GARAGE PAUL MATHIEU ?

The tax return of GARAGE PAUL MATHIEU 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 PAUL MATHIEU operate?

GARAGE PAUL MATHIEU 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.