SAS GARAGE CARDINAUX : revenue, balance sheet and financial ratios

SAS GARAGE CARDINAUX is a French company founded 32 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in VITREY-SUR-MANCE (70500), this company of category PME shows in 2024 a revenue of 578 k€. 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 - SAS GARAGE CARDINAUX (SIREN 393481866)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 577 638 € 574 749 € 541 087 € 708 976 € 711 872 € 876 756 € 712 764 € 710 487 € 657 083 €
Net income -22 096 € 1 733 € 3 458 € 7 101 € 30 270 € 11 836 € 3 012 € 7 770 € 37 121 €
EBITDA 9 125 € 14 909 € 23 884 € 16 145 € 44 518 € 17 672 € 3 043 € 19 446 € 51 962 €
Net margin -3.8% 0.3% 0.6% 1.0% 4.3% 1.3% 0.4% 1.1% 5.6%

Revenue and income statement

In 2024, SAS GARAGE CARDINAUX achieves revenue of 578 k€. Activity remains stable over the period (CAGR: -1.6%). Vs 2023: +1%. After deducting consumption (421 k€), gross margin stands at 156 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -22 k€ (-3.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

577 638 €

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

156 300 €

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

9 125 €

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

-8 546 €

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

-22 096 €

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

1.6%

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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

62.457%

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

53.968%

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

-0.781%

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

-25.726

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

32.7%

Solvency indicators evolution
SAS GARAGE CARDINAUX

Sector positioning

Debt ratio
62.46 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Average +18 pts over 3 years

In 2024, the debt ratio of SAS GARAGE CARDINAUX (62.46) 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
53.97% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Good -13 pts over 3 years

In 2024, the financial autonomy of SAS GARAGE CARDINAUX (54.0%) 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
-25.73 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 SAS GARAGE CARDINAUX (-25.73) 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 431.97. 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 13.6x. 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

431.967

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

13.567

Liquidity indicators evolution
SAS GARAGE CARDINAUX

Sector positioning

Liquidity ratio
431.97 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Excellent

In 2024, the liquidity ratio of SAS GARAGE CARDINAUX (431.97) 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
13.57x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Excellent +8 pts over 3 years

In 2024, the interest coverage of SAS GARAGE CARDINAUX (13.6x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 58 days of revenue, i.e. 93 k€ to permanently finance.

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

92 994 €

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

10 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

12 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

47 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

58 j

WCR and payment terms evolution
SAS GARAGE CARDINAUX

Positioning of SAS GARAGE CARDINAUX 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 SAS GARAGE CARDINAUX is estimated at 106 697 € (range 61 869€ - 192 224€). With an EBITDA of 9 125€, 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
61k€ 106k€ 192k€
106 697 € Range: 61 869€ - 192 224€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 125 € × 5.5x
Estimation 50 400 €
19 244€ - 81 747€
Revenue Multiple 30%
577 638 € × 0.35x
Estimation 200 526 €
132 912€ - 376 354€

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 SAS GARAGE CARDINAUX with other companies in the same sector:

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

Frequently asked questions about SAS GARAGE CARDINAUX

What is the revenue of SAS GARAGE CARDINAUX ?

The revenue of SAS GARAGE CARDINAUX in 2024 is 578 k€.

Is SAS GARAGE CARDINAUX profitable?

SAS GARAGE CARDINAUX recorded a net loss in 2024.

Where is the headquarters of SAS GARAGE CARDINAUX ?

The headquarters of SAS GARAGE CARDINAUX is located in VITREY-SUR-MANCE (70500), in the department Haute-Saone.

Where to find the tax return of SAS GARAGE CARDINAUX ?

The tax return of SAS GARAGE CARDINAUX 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 SAS GARAGE CARDINAUX operate?

SAS GARAGE CARDINAUX 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.