GARAGES ET ATELIERS REUNIS : revenue, balance sheet and financial ratios

GARAGES ET ATELIERS REUNIS is a French company founded 49 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SACLAY (91400), this company of category PME shows in 2017 a revenue of 427 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - GARAGES ET ATELIERS REUNIS (SIREN 319982377)
Indicator 2017 2016
Revenue 426 854 € 373 909 €
Net income 2 071 € 18 665 €
EBITDA 2 079 € 17 485 €
Net margin 0.5% 5.0%

Revenue and income statement

In 2017, GARAGES ET ATELIERS REUNIS achieves revenue of 427 k€. Vs 2016, growth of +14% (374 k€ -> 427 k€). After deducting consumption (137 k€), gross margin stands at 289 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -88%, reducing margin by 4.2 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 2 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

426 854 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

289 358 €

EBITDA (2017) ?
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

2 079 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 598 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 071 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

75.131%

Financial autonomy (2017) ?
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

36.342%

Cash flow / Revenue (2017) ?
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

-0.106%

Repayment capacity (2017) ?
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

-117.822

Asset age ratio (2017) ?
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

7.7%

Solvency indicators evolution
GARAGES ET ATELIERS REUNIS

Sector positioning

Debt ratio
75.13 2017
2016
2017
Q1: 4.22
Med: 29.05
Q3: 102.22
Average +8 pts over 2 years

In 2017, the debt ratio of GARAGES ET ATELIERS REUNIS (75.13) 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
36.34% 2017
2016
2017
Q1: 16.27%
Med: 38.28%
Q3: 57.83%
Average

In 2017, the financial autonomy of GARAGES ET ATELIERS REUNIS (36.3%) 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
-117.82 years 2017
2016
2017
Q1: 0.0 years
Med: 0.61 years
Q3: 2.55 years
Excellent -46 pts over 2 years

In 2017, the repayment capacity of GARAGES ET ATELIERS REUNIS (-117.82) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.88. 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 76.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

202.876

Interest coverage (2017) ?
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

76.335

Liquidity indicators evolution
GARAGES ET ATELIERS REUNIS

Sector positioning

Liquidity ratio
202.88 2017
2016
2017
Q1: 111.29
Med: 170.16
Q3: 256.29
Good +7 pts over 2 years

In 2017, the liquidity ratio of GARAGES ET ATELIERS REUNIS (202.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
76.33x 2017
2016
2017
Q1: 0.0x
Med: 1.09x
Q3: 5.77x
Excellent

In 2017, the interest coverage of GARAGES ET ATELIERS REUNIS (76.3x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 63 k€ to permanently finance.

Operating WCR (2017) ?
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

63 366 €

Customer credit (2017) ?
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

42 j

Supplier credit (2017) ?
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

41 j

Inventory turnover (2017) ?
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

30 j

WCR in days of revenue (2017) ?
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

53 j

WCR and payment terms evolution
GARAGES ET ATELIERS REUNIS

Positioning of GARAGES ET ATELIERS REUNIS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 151 transactions of similar company sales in 2017, the value of GARAGES ET ATELIERS REUNIS is estimated at 46 142 € (range 28 901€ - 83 143€). With an EBITDA of 2 079€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.31x (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 2017
151 transactions
28k€ 46k€ 83k€
46 142 € Range: 28 901€ - 83 143€
NAF 5 année 2017

Valuation detail by method

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EBITDA Multiple 50%
2 079 € × 4.0x
Estimation 8 310 €
3 386€ - 15 633€
Revenue Multiple 30%
426 854 € × 0.31x
Estimation 134 042 €
88 108€ - 239 408€
Net Income Multiple 20%
2 071 € × 4.3x
Estimation 8 878 €
3 880€ - 17 524€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 151 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 GARAGES ET ATELIERS REUNIS with other companies in the same sector:

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

Frequently asked questions about GARAGES ET ATELIERS REUNIS

What is the revenue of GARAGES ET ATELIERS REUNIS ?

The revenue of GARAGES ET ATELIERS REUNIS in 2017 is 427 k€.

Is GARAGES ET ATELIERS REUNIS profitable?

Yes, GARAGES ET ATELIERS REUNIS generated a net profit of 2 k€ in 2017.

Where is the headquarters of GARAGES ET ATELIERS REUNIS ?

The headquarters of GARAGES ET ATELIERS REUNIS is located in SACLAY (91400), in the department Essonne.

Where to find the tax return of GARAGES ET ATELIERS REUNIS ?

The tax return of GARAGES ET ATELIERS REUNIS 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 GARAGES ET ATELIERS REUNIS operate?

GARAGES ET ATELIERS REUNIS 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.