SAS GARAGE LYDA : revenue, balance sheet and financial ratios

SAS GARAGE LYDA is a French company founded 28 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in COGNAC-LA-FORET (87310), this company of category PME shows in 2019 a revenue of 319 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 LYDA (SIREN 413212937)
Indicator 2019 2018 2017 2016
Revenue 318 892 € 382 547 € 404 303 € 393 848 €
Net income 6 031 € 13 765 € 27 511 € 25 231 €
EBITDA 22 558 € -1 476 € 45 758 € 34 778 €
Net margin 1.9% 3.6% 6.8% 6.4%

Revenue and income statement

In 2019, SAS GARAGE LYDA achieves revenue of 319 k€. Revenue is declining over the period 2016-2019 (CAGR: -6.8%). Significant drop of -17% vs 2018. After deducting consumption (177 k€), gross margin stands at 142 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 7.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 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 6 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

318 892 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

142 094 €

EBITDA (2019) ?
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

22 558 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 044 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 031 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.0%

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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 11%. 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 76%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.83%

Financial autonomy (2019) ?
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

76.027%

Cash flow / Revenue (2019) ?
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

5.475%

Repayment capacity (2019) ?
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

0.999

Asset age ratio (2019) ?
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

28.5%

Solvency indicators evolution
SAS GARAGE LYDA

Sector positioning

Debt ratio
10.83 2019
2017
2018
2019
Q1: 3.78
Med: 26.76
Q3: 91.27
Good -9 pts over 3 years

In 2019, the debt ratio of SAS GARAGE LYDA (10.83) 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
76.03% 2019
2017
2018
2019
Q1: 17.55%
Med: 41.24%
Q3: 61.01%
Excellent

In 2019, the financial autonomy of SAS GARAGE LYDA (76.0%) 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
1.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.44 years
Q3: 2.29 years
Average

In 2019, the repayment capacity of SAS GARAGE LYDA (1.00) 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 421.49. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

421.494

Interest coverage (2019) ?
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

0.585

Liquidity indicators evolution
SAS GARAGE LYDA

Sector positioning

Liquidity ratio
421.49 2019
2017
2018
2019
Q1: 120.67
Med: 184.72
Q3: 284.63
Excellent

In 2019, the liquidity ratio of SAS GARAGE LYDA (421.49) 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
0.58x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.58x
Q3: 3.96x
Good +14 pts over 3 years

In 2019, the interest coverage of SAS GARAGE LYDA (0.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 54 days of revenue, i.e. 48 k€ to permanently finance.

Operating WCR (2019) ?
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

47 639 €

Customer credit (2019) ?
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

32 j

Supplier credit (2019) ?
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

25 j

Inventory turnover (2019) ?
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

28 j

WCR in days of revenue (2019) ?
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

54 j

WCR and payment terms evolution
SAS GARAGE LYDA

Positioning of SAS GARAGE LYDA in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 156 transactions of similar company sales in 2019, the value of SAS GARAGE LYDA is estimated at 91 163 € (range 35 664€ - 191 431€). With an EBITDA of 22 558€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.36x (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 2019
156 transactions
35k€ 91k€ 191k€
91 163 € Range: 35 664€ - 191 431€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 558 € × 4.5x
Estimation 101 212 €
34 062€ - 239 928€
Revenue Multiple 30%
318 892 € × 0.36x
Estimation 114 696 €
56 326€ - 196 603€
Net Income Multiple 20%
6 031 € × 5.1x
Estimation 30 744 €
8 676€ - 62 434€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 156 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 LYDA 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 LYDA

What is the revenue of SAS GARAGE LYDA ?

The revenue of SAS GARAGE LYDA in 2019 is 319 k€.

Is SAS GARAGE LYDA profitable?

Yes, SAS GARAGE LYDA generated a net profit of 6 k€ in 2019.

Where is the headquarters of SAS GARAGE LYDA ?

The headquarters of SAS GARAGE LYDA is located in COGNAC-LA-FORET (87310), in the department Haute-Vienne.

Where to find the tax return of SAS GARAGE LYDA ?

The tax return of SAS GARAGE LYDA 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 LYDA operate?

SAS GARAGE LYDA 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.