SARL GARAGE DESBLACHES : revenue, balance sheet and financial ratios

In 2024, SARL GARAGE DESBLACHES achieves revenue of 2.3 M€. Revenue is growing positively over 9 years (CAGR: +1.5%). Vs 2023: +6%. After deducting consumption (1.8 M€), gross margin stands at 441 k€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 3.6% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -66%, reducing margin by 7.5 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 116 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 65%. 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 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 447.54. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 112 days of revenue, i.e. 701 k€ to permanently finance.

Based on 147 transactions of similar company sales in 2024, the value of SARL GARAGE DESBLACHES is estimated at 561 778 € (range 276 990€ - 1 040 725€). With an EBITDA of 80 423€, 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.