SARL GARAGE BIZOUARD : revenue, balance sheet and financial ratios

In 2025, SARL GARAGE BIZOUARD achieves revenue of 3.5 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Vs 2024: +3%. After deducting consumption (2.6 M€), gross margin stands at 887 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 195 k€, representing 5.5% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -42%, reducing margin by 4.3 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 169 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 454.81. 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 2.1x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 69 days of revenue, i.e. 672 k€ to permanently finance. Over 2017-2025, WCR increased by +115%, requiring additional financing.

Based on 113 transactions of similar company sales in 2025, the value of SARL GARAGE BIZOUARD is estimated at 434 722 € (range 195 542€ - 821 269€). With an EBITDA of 195 070€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.