GARAGE SAINT ETIENNE : revenue, balance sheet and financial ratios

GARAGE SAINT ETIENNE is a French company founded 13 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-MARTIN-DE-SEIGNANX (40390), this company of category ETI shows in 2023 a revenue of 1.3 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 SAINT ETIENNE (SIREN 752743575)
Indicator 2023 2022 2021
Revenue 1 310 875 € 1 000 732 € 1 030 325 €
Net income 18 678 € 23 380 € 32 156 €
EBITDA 107 721 € 83 146 € 110 380 €
Net margin 1.4% 2.3% 3.1%

Revenue and income statement

In 2023, GARAGE SAINT ETIENNE achieves revenue of 1.3 M€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.8%. Vs 2022, growth of +31% (1.0 M€ -> 1.3 M€). After deducting consumption (749 k€), gross margin stands at 561 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 108 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 310 875 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

561 387 €

EBITDA (2023) ?
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

107 721 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 905 €

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

18 678 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.2%

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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 179%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

179.497%

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

27.06%

Cash flow / Revenue (2023) ?
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

7.607%

Repayment capacity (2023) ?
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

3.635

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

57.2%

Solvency indicators evolution
GARAGE SAINT ETIENNE

Sector positioning

Debt ratio
179.5 2023
2021
2022
2023
Q1: 5.33
Med: 46.56
Q3: 142.38
Average

In 2023, the debt ratio of GARAGE SAINT ETIENNE (179.50) 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
27.06% 2023
2021
2022
2023
Q1: 10.96%
Med: 26.91%
Q3: 51.24%
Good

In 2023, the financial autonomy of GARAGE SAINT ETIENNE (27.1%) 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
3.63 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average +12 pts over 3 years

In 2023, the repayment capacity of GARAGE SAINT ETIENNE (3.63) 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 190.12. 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 3.8x. Financial charges are adequately covered by operations.

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

190.117

Interest coverage (2023) ?
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

3.767

Liquidity indicators evolution
GARAGE SAINT ETIENNE

Sector positioning

Liquidity ratio
190.12 2023
2021
2022
2023
Q1: 135.08
Med: 203.8
Q3: 381.44
Average +9 pts over 3 years

In 2023, the liquidity ratio of GARAGE SAINT ETIENNE (190.12) 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
3.77x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.92x
Good

In 2023, the interest coverage of GARAGE SAINT ETIENNE (3.8x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 70 days of revenue, i.e. 254 k€ to permanently finance. Over 2021-2023, WCR increased by +21%, requiring additional financing.

Operating WCR (2023) ?
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

253 799 €

Customer credit (2023) ?
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

56 j

Supplier credit (2023) ?
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

38 j

Inventory turnover (2023) ?
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

17 j

WCR in days of revenue (2023) ?
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

70 j

WCR and payment terms evolution
GARAGE SAINT ETIENNE

Positioning of GARAGE SAINT ETIENNE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of GARAGE SAINT ETIENNE is estimated at 129 055 € (range 47 668€ - 319 529€). With an EBITDA of 107 721€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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 2023
149 transactions
47k€ 129k€ 319k€
129 055 € Range: 47 668€ - 319 529€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
107 721 € × 1.3x
Estimation 143 067 €
35 816€ - 365 662€
Revenue Multiple 30%
1 310 875 € × 0.13x
Estimation 166 040 €
92 780€ - 409 887€
Net Income Multiple 20%
18 678 € × 2.1x
Estimation 38 554 €
9 631€ - 68 662€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 SAINT ETIENNE 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 SAINT ETIENNE

What is the revenue of GARAGE SAINT ETIENNE ?

The revenue of GARAGE SAINT ETIENNE in 2023 is 1.3 M€.

Is GARAGE SAINT ETIENNE profitable?

Yes, GARAGE SAINT ETIENNE generated a net profit of 19 k€ in 2023.

Where is the headquarters of GARAGE SAINT ETIENNE ?

The headquarters of GARAGE SAINT ETIENNE is located in SAINT-MARTIN-DE-SEIGNANX (40390), in the department Landes.

Where to find the tax return of GARAGE SAINT ETIENNE ?

The tax return of GARAGE SAINT ETIENNE 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 SAINT ETIENNE operate?

GARAGE SAINT ETIENNE 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.