LA GARENNE SURPLUS AUTOMOBILE AMERICAIN : revenue, balance sheet and financial ratios

LA GARENNE SURPLUS AUTOMOBILE AMERICAIN is a French company founded 126 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in SAINT-GERMAIN-LES-ARPAJON (91180), this company of category PME shows in 2024 a revenue of 2.7 M€. 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 - LA GARENNE SURPLUS AUTOMOBILE AMERICAIN (SIREN 582087516)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 710 659 € N/C N/C N/C N/C N/C N/C N/C 2 956 084 €
Net income 227 558 € 189 490 € 134 358 € 623 982 € 325 197 € 156 329 € 124 495 € 182 710 € 388 038 €
EBITDA 325 250 € N/C N/C N/C N/C N/C N/C N/C 247 149 €
Net margin 8.4% N/C N/C N/C N/C N/C N/C N/C 13.1%

Revenue and income statement

In 2024, LA GARENNE SURPLUS AUTOMOBILE AMERICAIN achieves revenue of 2.7 M€. Activity remains stable over the period (CAGR: -1.1%). After deducting consumption (1.1 M€), gross margin stands at 1.6 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 325 k€, representing 12.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 228 k€, i.e. 8.4% 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

2 710 659 €

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

1 616 871 €

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

325 250 €

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

275 964 €

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

227 558 €

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

12.0%

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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 4%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

4.084%

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

87.224%

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

9.285%

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

0.468

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

48.8%

Solvency indicators evolution
LA GARENNE SURPLUS AUTOMOBILE AMERICAIN

Sector positioning

Debt ratio
4.08 2024
2022
2023
2024
Q1: 0.96
Med: 14.89
Q3: 53.7
Good

In 2024, the debt ratio of LA GARENNE SURPLUS AUTOMO... (4.08) 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
87.22% 2024
2022
2023
2024
Q1: 15.43%
Med: 39.97%
Q3: 59.96%
Excellent

In 2024, the financial autonomy of LA GARENNE SURPLUS AUTOMO... (87.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.47 years 2024
2024
Q1: 0.0 years
Med: 0.17 years
Q3: 1.47 years
Average

In 2024, the repayment capacity of LA GARENNE SURPLUS AUTOMO... (0.47) 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 1048.56. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1048.559

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

0.822

Liquidity indicators evolution
LA GARENNE SURPLUS AUTOMOBILE AMERICAIN

Sector positioning

Liquidity ratio
1048.56 2024
2022
2023
2024
Q1: 134.64
Med: 206.05
Q3: 313.86
Excellent

In 2024, the liquidity ratio of LA GARENNE SURPLUS AUTOMO... (1048.56) 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
0.82x 2024
2024
Q1: 0.0x
Med: 0.58x
Q3: 4.21x
Good

In 2024, the interest coverage of LA GARENNE SURPLUS AUTOMO... (0.8x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 257 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 244 days of revenue, i.e. 1.8 M€ to permanently finance.

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

1 838 559 €

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

5 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

24 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

257 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

244 j

WCR and payment terms evolution
LA GARENNE SURPLUS AUTOMOBILE AMERICAIN

Positioning of LA GARENNE SURPLUS AUTOMOBILE AMERICAIN in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 204 943€ to 541 506€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
204k€ 317k€ 541k€
317 124 € Range: 204 943€ - 541 506€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 détail d'équipements automobiles)

Compare LA GARENNE SURPLUS AUTOMOBILE AMERICAIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about LA GARENNE SURPLUS AUTOMOBILE AMERICAIN

What is the revenue of LA GARENNE SURPLUS AUTOMOBILE AMERICAIN ?

The revenue of LA GARENNE SURPLUS AUTOMOBILE AMERICAIN in 2024 is 2.7 M€.

Is LA GARENNE SURPLUS AUTOMOBILE AMERICAIN profitable?

Yes, LA GARENNE SURPLUS AUTOMOBILE AMERICAIN generated a net profit of 228 k€ in 2024.

Where is the headquarters of LA GARENNE SURPLUS AUTOMOBILE AMERICAIN ?

The headquarters of LA GARENNE SURPLUS AUTOMOBILE AMERICAIN is located in SAINT-GERMAIN-LES-ARPAJON (91180), in the department Essonne.

Where to find the tax return of LA GARENNE SURPLUS AUTOMOBILE AMERICAIN ?

The tax return of LA GARENNE SURPLUS AUTOMOBILE AMERICAIN 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 LA GARENNE SURPLUS AUTOMOBILE AMERICAIN operate?

LA GARENNE SURPLUS AUTOMOBILE AMERICAIN operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.