GARAGE SAMARAN : revenue, balance sheet and financial ratios

GARAGE SAMARAN is a French company founded 27 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in L'ISLE-EN-DODON (31230), this company of category PME shows in 2019 a revenue of 425 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 SAMARAN (SIREN 420516809)
Indicator 2019 2016
Revenue 425 102 € 417 739 €
Net income 1 874 € 7 710 €
EBITDA -21 190 € 8 842 €
Net margin 0.4% 1.8%

Revenue and income statement

In 2019, GARAGE SAMARAN achieves revenue of 425 k€. Vs 2016: +2%. After deducting consumption (231 k€), gross margin stands at 194 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -5.0% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -340%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

425 102 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

193 850 €

EBITDA (2019) ?
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

-21 190 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 915 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 874 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.0%

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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 8%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.451%

Financial autonomy (2019) ?
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

6.765%

Cash flow / Revenue (2019) ?
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

1.067%

Repayment capacity (2019) ?
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

4.707

Asset age ratio (2019) ?
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

12.7%

Solvency indicators evolution
GARAGE SAMARAN

Sector positioning

Debt ratio
8.45 2019
2016
2019
Q1: 5.58
Med: 47.26
Q3: 150.12
Good

In 2019, the debt ratio of GARAGE SAMARAN (8.45) 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
6.76% 2019
2016
2019
Q1: 12.94%
Med: 29.05%
Q3: 54.89%
Average

In 2019, the financial autonomy of GARAGE SAMARAN (6.8%) 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
4.71 years 2019
2016
2019
Q1: 0.0 years
Med: 0.52 years
Q3: 4.06 years
Average +50 pts over 2 years

In 2019, the repayment capacity of GARAGE SAMARAN (4.71) 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 473.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

473.545

Interest coverage (2019) ?
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

-0.92

Liquidity indicators evolution
GARAGE SAMARAN

Sector positioning

Liquidity ratio
473.55 2019
2016
2019
Q1: 127.95
Med: 179.04
Q3: 320.01
Excellent

In 2019, the liquidity ratio of GARAGE SAMARAN (473.55) 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
-0.92x 2019
2016
2019
Q1: 0.0x
Med: 1.02x
Q3: 9.08x
Average

In 2019, the interest coverage of GARAGE SAMARAN (-0.9x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 40 days of revenue, i.e. 48 k€ to permanently finance.

Operating WCR (2019) ?
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

47 722 €

Customer credit (2019) ?
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

10 j

Supplier credit (2019) ?
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

23 j

Inventory turnover (2019) ?
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

48 j

WCR in days of revenue (2019) ?
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

40 j

WCR and payment terms evolution
GARAGE SAMARAN

Positioning of GARAGE SAMARAN in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 126 transactions of similar company sales in 2019, the value of GARAGE SAMARAN is estimated at 46 819 € (range 29 308€ - 98 310€). The price/revenue ratio is 0.18x (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 2019
126 transactions
29k€ 46k€ 98k€
46 819 € Range: 29 308€ - 98 310€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
425 102 € × 0.18x
Estimation 76 589 €
48 141€ - 158 089€
Net Income Multiple 20%
1 874 € × 1.2x
Estimation 2 165 €
1 061€ - 8 643€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 126 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 SAMARAN 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 SAMARAN

What is the revenue of GARAGE SAMARAN ?

The revenue of GARAGE SAMARAN in 2019 is 425 k€.

Is GARAGE SAMARAN profitable?

Yes, GARAGE SAMARAN generated a net profit of 2 k€ in 2019.

Where is the headquarters of GARAGE SAMARAN ?

The headquarters of GARAGE SAMARAN is located in L'ISLE-EN-DODON (31230), in the department Haute-Garonne.

Where to find the tax return of GARAGE SAMARAN ?

The tax return of GARAGE SAMARAN 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 SAMARAN operate?

GARAGE SAMARAN 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.