SARL GARAGE ST MICHEL : revenue, balance sheet and financial ratios

SARL GARAGE ST MICHEL is a French company founded 36 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in AUBAIS (30250), this company of category PME shows in 2024 a revenue of 1.5 M€. 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 ST MICHEL (SIREN 351698592)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 463 470 € 1 416 455 € 1 282 180 € 1 241 777 € 1 316 069 € 1 263 518 € 1 174 626 € 1 174 984 €
Net income 319 529 € 73 100 € 21 927 € 48 614 € 50 000 € 22 176 € 6 713 € 31 223 €
EBITDA -50 602 € 114 115 € 83 048 € 79 085 € 82 969 € 73 222 € 55 073 € 58 576 €
Net margin 21.8% 5.2% 1.7% 3.9% 3.8% 1.8% 0.6% 2.7%

Revenue and income statement

In 2024, SARL GARAGE ST MICHEL achieves revenue of 1.5 M€. Revenue is growing positively over 8 years (CAGR: +3.2%). Vs 2023: +3%. After deducting consumption (541 k€), gross margin stands at 923 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -51 k€, representing -3.5% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -144%, reducing margin by 11.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 320 k€, i.e. 21.8% 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

1 463 470 €

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

922 619 €

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

-50 602 €

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

-60 €

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

319 529 €

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

-3.5%

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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 18%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

17.946%

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

60.31%

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

-14.748%

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

-0.687

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

38.0%

Solvency indicators evolution
SARL GARAGE ST MICHEL

Sector positioning

Debt ratio
17.95 2024
2022
2023
2024
Q1: 5.46
Med: 23.98
Q3: 69.29
Good -16 pts over 3 years

In 2024, the debt ratio of SARL GARAGE ST MICHEL (17.95) 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
60.31% 2024
2022
2023
2024
Q1: 21.53%
Med: 45.62%
Q3: 63.33%
Good +10 pts over 3 years

In 2024, the financial autonomy of SARL GARAGE ST MICHEL (60.3%) 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
-0.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SARL GARAGE ST MICHEL (-0.69) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 328.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

328.927

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

-15.697

Liquidity indicators evolution
SARL GARAGE ST MICHEL

Sector positioning

Liquidity ratio
328.93 2024
2022
2023
2024
Q1: 143.21
Med: 217.16
Q3: 327.59
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of SARL GARAGE ST MICHEL (328.93) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-15.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.75x
Watch -50 pts over 3 years

In 2024, the interest coverage of SARL GARAGE ST MICHEL (-15.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 92 days of revenue, i.e. 373 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

373 434 €

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

12 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

11 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

35 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

92 j

WCR and payment terms evolution
SARL GARAGE ST MICHEL

Positioning of SARL GARAGE ST MICHEL 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 ST MICHEL is estimated at 883 761 € (range 404 558€ - 1 894 930€). 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
404k€ 883k€ 1894k€
883 761 € Range: 404 558€ - 1 894 930€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 463 470 € × 0.35x
Estimation 508 042 €
336 737€ - 953 509€
Net Income Multiple 20%
319 529 € × 4.5x
Estimation 1 447 340 €
506 290€ - 3 307 063€

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 ST MICHEL 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 ST MICHEL

What is the revenue of SARL GARAGE ST MICHEL ?

The revenue of SARL GARAGE ST MICHEL in 2024 is 1.5 M€.

Is SARL GARAGE ST MICHEL profitable?

Yes, SARL GARAGE ST MICHEL generated a net profit of 320 k€ in 2024.

Where is the headquarters of SARL GARAGE ST MICHEL ?

The headquarters of SARL GARAGE ST MICHEL is located in AUBAIS (30250), in the department Gard.

Where to find the tax return of SARL GARAGE ST MICHEL ?

The tax return of SARL GARAGE ST MICHEL 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 ST MICHEL operate?

SARL GARAGE ST MICHEL 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.