SARL GARAGE DU RANDON : revenue, balance sheet and financial ratios

SARL GARAGE DU RANDON is a French company founded 16 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in MONTS-DE-RANDON (48000), this company of category PME shows in 2024 a revenue of 960 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL GARAGE DU RANDON (SIREN 518314943)
Indicator 2024 2023 2022 2021 2020 2018 2017
Revenue 960 217 € 844 029 € 795 333 € 788 533 € 929 592 € 648 494 € 739 861 €
Net income 37 872 € -60 900 € -7 241 € 40 310 € -23 850 € 13 515 € 13 018 €
EBITDA 43 434 € -51 699 € -6 371 € 7 306 € -28 938 € 9 581 € 10 201 €
Net margin 3.9% -7.2% -0.9% 5.1% -2.6% 2.1% 1.8%

Revenue and income statement

In 2024, SARL GARAGE DU RANDON achieves revenue of 960 k€. Revenue is growing positively over 7 years (CAGR: +3.8%). Vs 2023, growth of +14% (844 k€ -> 960 k€). After deducting consumption (684 k€), gross margin stands at 276 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 4.5% of revenue. Positive scissor effect: EBITDA margin improves by +10.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 3.9% 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

960 217 €

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

275 839 €

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

43 434 €

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

39 490 €

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

37 872 €

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

4.5%

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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 155%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% 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

155.195%

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

25.457%

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

3.958%

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

3.875

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

32.3%

Solvency indicators evolution
SARL GARAGE DU RANDON

Sector positioning

Debt ratio
155.19 2024
2022
2023
2024
Q1: 5.46
Med: 23.98
Q3: 69.29
Average

In 2024, the debt ratio of SARL GARAGE DU RANDON (155.19) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
25.46% 2024
2022
2023
2024
Q1: 21.53%
Med: 45.62%
Q3: 63.33%
Average

In 2024, the financial autonomy of SARL GARAGE DU RANDON (25.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SARL GARAGE DU RANDON (3.88) 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 203.63. 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 12.3x. 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

203.634

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

12.336

Liquidity indicators evolution
SARL GARAGE DU RANDON

Sector positioning

Liquidity ratio
203.63 2024
2022
2023
2024
Q1: 143.21
Med: 217.16
Q3: 327.59
Average -10 pts over 3 years

In 2024, the liquidity ratio of SARL GARAGE DU RANDON (203.63) 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
12.34x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.75x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SARL GARAGE DU RANDON (12.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 197 k€ to permanently finance. Over 2017-2024, WCR increased by +91%, 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

196 912 €

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

13 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

31 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

73 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

74 j

WCR and payment terms evolution
SARL GARAGE DU RANDON

Positioning of SARL GARAGE DU RANDON in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of SARL GARAGE DU RANDON is estimated at 254 259 € (range 124 083€ - 460 632€). With an EBITDA of 43 434€, 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.

Estimated enterprise value 2024
147 transactions
124k€ 254k€ 460k€
254 259 € Range: 124 083€ - 460 632€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 434 € × 5.5x
Estimation 239 898 €
91 599€ - 389 107€
Revenue Multiple 30%
960 217 € × 0.35x
Estimation 333 338 €
220 941€ - 625 620€
Net Income Multiple 20%
37 872 € × 4.5x
Estimation 171 545 €
60 008€ - 391 968€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare SARL GARAGE DU RANDON with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SARL GARAGE DU RANDON

What is the revenue of SARL GARAGE DU RANDON ?

The revenue of SARL GARAGE DU RANDON in 2024 is 960 k€.

Is SARL GARAGE DU RANDON profitable?

Yes, SARL GARAGE DU RANDON generated a net profit of 38 k€ in 2024.

Where is the headquarters of SARL GARAGE DU RANDON ?

The headquarters of SARL GARAGE DU RANDON is located in MONTS-DE-RANDON (48000), in the department Lozere.

Where to find the tax return of SARL GARAGE DU RANDON ?

The tax return of SARL GARAGE DU RANDON 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 SARL GARAGE DU RANDON operate?

SARL GARAGE DU RANDON operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.