GARAGE RAILLON SARL : revenue, balance sheet and financial ratios

GARAGE RAILLON SARL is a French company founded 42 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-VINCENT-LA-COMMANDERIE (26300), this company of category PME shows in 2021 a revenue of 3.8 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 RAILLON SARL (SIREN 328961099)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 3 753 374 € 3 542 298 € 4 055 755 € 3 298 628 € 2 794 099 € 2 271 224 €
Net income 97 732 € 112 109 € 66 765 € 66 845 € 57 436 € 60 459 €
EBITDA 154 725 € 170 571 € 85 920 € 94 780 € 361 301 € 68 946 €
Net margin 2.6% 3.2% 1.6% 2.0% 2.1% 2.7%

Revenue and income statement

In 2021, GARAGE RAILLON SARL achieves revenue of 3.8 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +10.6%. Vs 2020: +6%. After deducting consumption (3.0 M€), gross margin stands at 785 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 155 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 98 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 753 374 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

785 024 €

EBITDA (2021) ?
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

154 725 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

127 166 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

97 732 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 20%. 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 63%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.105%

Financial autonomy (2021) ?
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

62.531%

Cash flow / Revenue (2021) ?
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

3.312%

Repayment capacity (2021) ?
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

1.348

Asset age ratio (2021) ?
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

36.4%

Solvency indicators evolution
GARAGE RAILLON SARL

Sector positioning

Debt ratio
20.11 2021
2019
2020
2021
Q1: 7.66
Med: 58.53
Q3: 167.94
Good

In 2021, the debt ratio of GARAGE RAILLON SARL (20.11) 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
62.53% 2021
2019
2020
2021
Q1: 14.57%
Med: 31.02%
Q3: 53.13%
Excellent

In 2021, the financial autonomy of GARAGE RAILLON SARL (62.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.35 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.67 years
Q3: 4.7 years
Average -5 pts over 3 years

In 2021, the repayment capacity of GARAGE RAILLON SARL (1.35) 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 377.36. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

377.357

Interest coverage (2021) ?
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

0.018

Liquidity indicators evolution
GARAGE RAILLON SARL

Sector positioning

Liquidity ratio
377.36 2021
2019
2020
2021
Q1: 142.09
Med: 211.41
Q3: 377.57
Excellent

In 2021, the liquidity ratio of GARAGE RAILLON SARL (377.36) 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
0.02x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.82x
Q3: 7.22x
Average

In 2021, the interest coverage of GARAGE RAILLON SARL (0.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 66 days of revenue, i.e. 689 k€ to permanently finance. Over 2016-2021, WCR increased by +78%, requiring additional financing.

Operating WCR (2021) ?
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

688 594 €

Customer credit (2021) ?
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

6 j

Supplier credit (2021) ?
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

12 j

Inventory turnover (2021) ?
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

74 j

WCR in days of revenue (2021) ?
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

66 j

WCR and payment terms evolution
GARAGE RAILLON SARL

Positioning of GARAGE RAILLON SARL in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 128 transactions of similar company sales in 2021, the value of GARAGE RAILLON SARL is estimated at 366 155 € (range 173 041€ - 1 051 755€). With an EBITDA of 154 725€, the sector multiple of 1.8x 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 2021
128 transactions
173k€ 366k€ 1051k€
366 155 € Range: 173 041€ - 1 051 755€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
154 725 € × 1.8x
Estimation 284 878 €
127 443€ - 1 302 531€
Revenue Multiple 30%
3 753 374 € × 0.16x
Estimation 585 258 €
306 272€ - 1 006 618€
Net Income Multiple 20%
97 732 € × 2.5x
Estimation 240 694 €
87 191€ - 492 524€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 RAILLON SARL 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 RAILLON SARL

What is the revenue of GARAGE RAILLON SARL ?

The revenue of GARAGE RAILLON SARL in 2021 is 3.8 M€.

Is GARAGE RAILLON SARL profitable?

Yes, GARAGE RAILLON SARL generated a net profit of 98 k€ in 2021.

Where is the headquarters of GARAGE RAILLON SARL ?

The headquarters of GARAGE RAILLON SARL is located in SAINT-VINCENT-LA-COMMANDERIE (26300), in the department Drome.

Where to find the tax return of GARAGE RAILLON SARL ?

The tax return of GARAGE RAILLON 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 RAILLON SARL operate?

GARAGE RAILLON SARL 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.