LES GARAGES CHAIGNEAU : revenue, balance sheet and financial ratios

LES GARAGES CHAIGNEAU is a French company founded 38 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CHEFFOIS (85390), this company of category PME shows in 2024 a revenue of 41.3 M€. 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 - LES GARAGES CHAIGNEAU (SIREN 342583796)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 41 293 039 € 37 927 167 € 33 484 180 € 31 911 986 € 28 099 115 € 33 711 166 € 33 319 139 € 29 555 183 € 25 863 340 €
Net income 462 666 € 638 363 € 604 749 € 331 410 € 370 742 € 384 863 € 580 881 € 347 723 € 229 777 €
EBITDA 741 273 € 903 472 € 856 578 € 566 307 € 587 021 € 663 140 € 960 453 € 570 991 € 428 274 €
Net margin 1.1% 1.7% 1.8% 1.0% 1.3% 1.1% 1.7% 1.2% 0.9%

Revenue and income statement

In 2024, LES GARAGES CHAIGNEAU achieves revenue of 41.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2023: +9%. After deducting consumption (35.8 M€), gross margin stands at 5.5 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 741 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 463 k€, i.e. 1.1% 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

41 293 039 €

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

5 524 757 €

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

741 273 €

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

647 724 €

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

462 666 €

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

1.8%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% 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

33.24%

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

36.281%

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

1.255%

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

2.437

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

31.0%

Solvency indicators evolution
LES GARAGES CHAIGNEAU

Sector positioning

Debt ratio
33.24 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good

In 2024, the debt ratio of LES GARAGES CHAIGNEAU (33.24) 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
36.28% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of LES GARAGES CHAIGNEAU (36.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.44 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of LES GARAGES CHAIGNEAU (2.44) 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 174.11. 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

174.108

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

15.8

Liquidity indicators evolution
LES GARAGES CHAIGNEAU

Sector positioning

Liquidity ratio
174.11 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -10 pts over 3 years

In 2024, the liquidity ratio of LES GARAGES CHAIGNEAU (174.11) 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
15.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good +13 pts over 3 years

In 2024, the interest coverage of LES GARAGES CHAIGNEAU (15.8x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 8.0 M€ to permanently finance. Over 2016-2024, WCR increased by +49%, 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

8 019 108 €

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

9 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

67 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

70 j

WCR and payment terms evolution
LES GARAGES CHAIGNEAU

Positioning of LES GARAGES CHAIGNEAU in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of LES GARAGES CHAIGNEAU is estimated at 2 826 376 € (range 1 260 246€ - 5 163 059€). With an EBITDA of 741 273€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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
148 transactions
1260k€ 2826k€ 5163k€
2 826 376 € Range: 1 260 246€ - 5 163 059€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
741 273 € × 1.6x
Estimation 1 195 841 €
444 994€ - 1 780 473€
Revenue Multiple 30%
41 293 039 € × 0.16x
Estimation 6 623 513 €
3 025 056€ - 11 687 228€
Net Income Multiple 20%
462 666 € × 2.6x
Estimation 1 207 008 €
651 165€ - 3 833 271€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 LES GARAGES CHAIGNEAU 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 LES GARAGES CHAIGNEAU

What is the revenue of LES GARAGES CHAIGNEAU ?

The revenue of LES GARAGES CHAIGNEAU in 2024 is 41.3 M€.

Is LES GARAGES CHAIGNEAU profitable?

Yes, LES GARAGES CHAIGNEAU generated a net profit of 463 k€ in 2024.

Where is the headquarters of LES GARAGES CHAIGNEAU ?

The headquarters of LES GARAGES CHAIGNEAU is located in CHEFFOIS (85390), in the department Vendee.

Where to find the tax return of LES GARAGES CHAIGNEAU ?

The tax return of LES GARAGES CHAIGNEAU 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 LES GARAGES CHAIGNEAU operate?

LES GARAGES CHAIGNEAU 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.