SAS GARAGE DU CENTRE : revenue, balance sheet and financial ratios

SAS GARAGE DU CENTRE is a French company founded 27 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ORIGNY-SAINTE-BENOITE (02390), this company of category PME shows in 2023 a revenue of 924 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 - SAS GARAGE DU CENTRE (SIREN 422450916)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 923 702 € 755 372 € 754 436 € 710 784 € 820 121 € 686 281 € 721 570 € 619 393 €
Net income 72 838 € 48 328 € 14 434 € 42 059 € 48 268 € 34 919 € 50 965 € 22 137 €
EBITDA 98 796 € 70 812 € 26 990 € 59 549 € 53 226 € 48 438 € 70 963 € 31 709 €
Net margin 7.9% 6.4% 1.9% 5.9% 5.9% 5.1% 7.1% 3.6%

Revenue and income statement

In 2023, SAS GARAGE DU CENTRE achieves revenue of 924 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2022, growth of +22% (755 k€ -> 924 k€). After deducting consumption (472 k€), gross margin stands at 452 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 99 k€, representing 10.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 73 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

923 702 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

452 140 €

EBITDA (2023) ?
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

98 796 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

92 930 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

72 838 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 68%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.504%

Financial autonomy (2023) ?
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

67.571%

Cash flow / Revenue (2023) ?
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

8.407%

Repayment capacity (2023) ?
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

0.097

Asset age ratio (2023) ?
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

18.5%

Solvency indicators evolution
SAS GARAGE DU CENTRE

Sector positioning

Debt ratio
2.5 2023
2021
2022
2023
Q1: 5.35
Med: 46.58
Q3: 142.41
Excellent

In 2023, the debt ratio of SAS GARAGE DU CENTRE (2.50) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
67.57% 2023
2021
2022
2023
Q1: 10.97%
Med: 26.91%
Q3: 51.24%
Excellent

In 2023, the financial autonomy of SAS GARAGE DU CENTRE (67.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.1 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Good -24 pts over 3 years

In 2023, the repayment capacity of SAS GARAGE DU CENTRE (0.10) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 283.88. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

283.88

Interest coverage (2023) ?
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

0.118

Liquidity indicators evolution
SAS GARAGE DU CENTRE

Sector positioning

Liquidity ratio
283.88 2023
2021
2022
2023
Q1: 135.15
Med: 203.86
Q3: 381.72
Good -8 pts over 3 years

In 2023, the liquidity ratio of SAS GARAGE DU CENTRE (283.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.12x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.1x
Q3: 18.92x
Average -8 pts over 3 years

In 2023, the interest coverage of SAS GARAGE DU CENTRE (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 148 k€ to permanently finance. Over 2016-2023, WCR increased by +61%, requiring additional financing.

Operating WCR (2023) ?
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

147 912 €

Customer credit (2023) ?
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

54 j

Supplier credit (2023) ?
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

40 j

Inventory turnover (2023) ?
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

8 j

WCR in days of revenue (2023) ?
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 DU CENTRE

Positioning of SAS GARAGE DU CENTRE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of SAS GARAGE DU CENTRE is estimated at 130 775 € (range 43 548€ - 307 882€). With an EBITDA of 98 796€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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 2023
149 transactions
43k€ 130k€ 307k€
130 775 € Range: 43 548€ - 307 882€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
98 796 € × 1.3x
Estimation 131 213 €
32 849€ - 335 366€
Revenue Multiple 30%
923 702 € × 0.13x
Estimation 116 999 €
65 377€ - 288 825€
Net Income Multiple 20%
72 838 € × 2.1x
Estimation 150 347 €
37 557€ - 267 758€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 (Commerce de voitures et de véhicules automobiles légers)

Compare SAS GARAGE DU CENTRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SAS GARAGE DU CENTRE

What is the revenue of SAS GARAGE DU CENTRE ?

The revenue of SAS GARAGE DU CENTRE in 2023 is 924 k€.

Is SAS GARAGE DU CENTRE profitable?

Yes, SAS GARAGE DU CENTRE generated a net profit of 73 k€ in 2023.

Where is the headquarters of SAS GARAGE DU CENTRE ?

The headquarters of SAS GARAGE DU CENTRE is located in ORIGNY-SAINTE-BENOITE (02390), in the department Aisne.

Where to find the tax return of SAS GARAGE DU CENTRE ?

The tax return of SAS GARAGE DU CENTRE 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 DU CENTRE operate?

SAS GARAGE DU CENTRE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.