GARAGE VRIGNAUD : revenue, balance sheet and financial ratios

GARAGE VRIGNAUD is a French company founded 24 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-GILLES-CROIX-DE-VIE (85800), this company of category PME shows in 2024 a revenue of 4.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GARAGE VRIGNAUD (SIREN 440969566)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 966 602 € 3 487 339 € 2 604 432 € 1 735 191 € 2 045 460 € 1 412 333 € 1 777 393 € 1 781 724 € 1 574 133 €
Net income 34 770 € 88 856 € 62 720 € 80 620 € 110 895 € 103 678 € 66 976 € 76 095 € 50 595 €
EBITDA 92 248 € 180 922 € 108 905 € 134 983 € 197 994 € 193 134 € 118 560 € 164 704 € 137 315 €
Net margin 0.9% 2.5% 2.4% 4.6% 5.4% 7.3% 3.8% 4.3% 3.2%

Revenue and income statement

In 2024, GARAGE VRIGNAUD achieves revenue of 4.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2023, growth of +14% (3.5 M€ -> 4.0 M€). After deducting consumption (3.0 M€), gross margin stands at 1.0 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 92 k€, representing 2.3% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -49%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 0.9% 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

3 966 602 €

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

1 002 646 €

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

92 248 €

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

45 653 €

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

34 770 €

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

2.3%

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.0% 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

90.82%

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

30.843%

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

1.987%

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

4.419

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

31.1%

Solvency indicators evolution
GARAGE VRIGNAUD

Sector positioning

Debt ratio
90.82 2024
2022
2023
2024
Q1: 5.46
Med: 23.95
Q3: 69.2
Average +7 pts over 3 years

In 2024, the debt ratio of GARAGE VRIGNAUD (90.82) 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
30.84% 2024
2022
2023
2024
Q1: 21.34%
Med: 45.54%
Q3: 63.3%
Average -9 pts over 3 years

In 2024, the financial autonomy of GARAGE VRIGNAUD (30.8%) 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
4.42 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average

In 2024, the repayment capacity of GARAGE VRIGNAUD (4.42) 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 181.44. 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 15.8x. Operating income very largely covers interest expenses: high safety margin.

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

181.438

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

15.828

Liquidity indicators evolution
GARAGE VRIGNAUD

Sector positioning

Liquidity ratio
181.44 2024
2022
2023
2024
Q1: 142.55
Med: 216.97
Q3: 327.22
Average

In 2024, the liquidity ratio of GARAGE VRIGNAUD (181.44) 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
15.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.7x
Excellent

In 2024, the interest coverage of GARAGE VRIGNAUD (15.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 66 days of revenue, i.e. 722 k€ to permanently finance. Over 2016-2024, WCR increased by +51%, 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

721 922 €

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

8 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

43 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

45 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

66 j

WCR and payment terms evolution
GARAGE VRIGNAUD

Positioning of GARAGE VRIGNAUD in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of GARAGE VRIGNAUD is estimated at 699 354 € (range 382 098€ - 1 260 497€). With an EBITDA of 92 248€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
382k€ 699k€ 1260k€
699 354 € Range: 382 098€ - 1 260 497€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
92 248 € × 5.5x
Estimation 509 511 €
194 543€ - 826 410€
Revenue Multiple 30%
3 966 602 € × 0.35x
Estimation 1 377 002 €
912 695€ - 2 584 400€
Net Income Multiple 20%
34 770 € × 4.5x
Estimation 157 494 €
55 093€ - 359 863€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare GARAGE VRIGNAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about GARAGE VRIGNAUD

What is the revenue of GARAGE VRIGNAUD ?

The revenue of GARAGE VRIGNAUD in 2024 is 4.0 M€.

Is GARAGE VRIGNAUD profitable?

Yes, GARAGE VRIGNAUD generated a net profit of 35 k€ in 2024.

Where is the headquarters of GARAGE VRIGNAUD ?

The headquarters of GARAGE VRIGNAUD is located in SAINT-GILLES-CROIX-DE-VIE (85800), in the department Vendee.

Where to find the tax return of GARAGE VRIGNAUD ?

The tax return of GARAGE VRIGNAUD 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 VRIGNAUD operate?

GARAGE VRIGNAUD operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.