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

GARAGE TOURLAN ET FILS is a French company founded 57 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in AURILLAC (15000), this company of category PME shows in 2023 a revenue of 582 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 TOURLAN ET FILS (SIREN 323789370)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 582 398 € 545 565 € 553 066 € 497 009 € 468 752 € 452 036 € 428 166 € 436 755 €
Net income 13 029 € 8 417 € 6 815 € 16 451 € 14 557 € 16 091 € 12 331 € 12 232 €
EBITDA 17 534 € 12 526 € 6 394 € 18 629 € 27 017 € 27 959 € 19 854 € 18 380 €
Net margin 2.2% 1.5% 1.2% 3.3% 3.1% 3.6% 2.9% 2.8%

Revenue and income statement

In 2023, GARAGE TOURLAN ET FILS achieves revenue of 582 k€. Revenue is growing positively over 8 years (CAGR: +4.2%). Vs 2022: +7%. After deducting consumption (242 k€), gross margin stands at 340 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 3.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 2.2% 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

582 398 €

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

340 474 €

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

17 534 €

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

11 961 €

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

13 029 €

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

3.0%

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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 11%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

11.143%

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

5.078%

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

2.813%

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

0.024

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

7.2%

Solvency indicators evolution
GARAGE TOURLAN ET FILS

Sector positioning

Debt ratio
11.14 2023
2021
2022
2023
Q1: 5.33
Med: 46.56
Q3: 142.38
Good -15 pts over 3 years

In 2023, the debt ratio of GARAGE TOURLAN ET FILS (11.14) 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
5.08% 2023
2021
2022
2023
Q1: 10.96%
Med: 26.91%
Q3: 51.24%
Average

In 2023, the financial autonomy of GARAGE TOURLAN ET FILS (5.1%) 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
0.02 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Good

In 2023, the repayment capacity of GARAGE TOURLAN ET FILS (0.02) 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 132.49. 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 2.2x. 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

132.485

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

2.241

Liquidity indicators evolution
GARAGE TOURLAN ET FILS

Sector positioning

Liquidity ratio
132.49 2023
2021
2022
2023
Q1: 135.08
Med: 203.8
Q3: 381.44
Average

In 2023, the liquidity ratio of GARAGE TOURLAN ET FILS (132.49) 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
2.24x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.92x
Good -12 pts over 3 years

In 2023, the interest coverage of GARAGE TOURLAN ET FILS (2.2x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-75 days): operations structurally generate cash. Over 2016-2023, WCR increased by +68%, 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

-121 506 €

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

32 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

37 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

11 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

-75 j

WCR and payment terms evolution
GARAGE TOURLAN ET FILS

Positioning of GARAGE TOURLAN ET FILS 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 TOURLAN ET FILS is estimated at 39 152 € (range 16 624€ - 93 970€). With an EBITDA of 17 534€, 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
16k€ 39k€ 93k€
39 152 € Range: 16 624€ - 93 970€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 534 € × 1.3x
Estimation 23 287 €
5 830€ - 59 520€
Revenue Multiple 30%
582 398 € × 0.13x
Estimation 73 769 €
41 221€ - 182 105€
Net Income Multiple 20%
13 029 € × 2.1x
Estimation 26 893 €
6 718€ - 47 896€

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 TOURLAN 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 TOURLAN ET FILS

What is the revenue of GARAGE TOURLAN ET FILS ?

The revenue of GARAGE TOURLAN ET FILS in 2023 is 582 k€.

Is GARAGE TOURLAN ET FILS profitable?

Yes, GARAGE TOURLAN ET FILS generated a net profit of 13 k€ in 2023.

Where is the headquarters of GARAGE TOURLAN ET FILS ?

The headquarters of GARAGE TOURLAN ET FILS is located in AURILLAC (15000), in the department Cantal.

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

The tax return of GARAGE TOURLAN 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 TOURLAN ET FILS operate?

GARAGE TOURLAN 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.