LE NOUVEAU GARAGE MONTLUEL - LA BOISSE : revenue, balance sheet and financial ratios

In 2024, LE NOUVEAU GARAGE MONTLUEL - LA BOISSE achieves revenue of 2.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2023, growth of +19% (2.2 M€ -> 2.6 M€). After deducting consumption (1.5 M€), gross margin stands at 1.1 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 75 k€, representing 2.9% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -42%, reducing margin by 3.1 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 101 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 75%. 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 1.8 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.

The liquidity ratio (= Current assets / Current liabilities) stands at 287.56. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 60 days of revenue, i.e. 431 k€ to permanently finance.

Based on 147 transactions of similar company sales in 2024, the value of LE NOUVEAU GARAGE MONTLUEL - LA BOISSE is estimated at 567 093 € (range 288 779€ - 1 048 842€). With an EBITDA of 75 225€, 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.