SOCIETE D'EXPLOITATION DU GARAGE HEMMER : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DU GARAGE HEMMER is a French company founded 53 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in GOETZENBRUCK (57620), this company of category PME shows in 2024 a revenue of 894 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SOCIETE D'EXPLOITATION DU GARAGE HEMMER (SIREN 657380317)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 893 871 € 930 014 € 933 510 € 881 625 € 760 303 € 904 205 € 932 558 € 922 379 € 970 595 €
Net income 30 164 € 13 846 € 39 446 € -9 389 € -16 460 € 9 407 € -2 606 € 4 278 € -1 415 €
EBITDA 47 080 € 5 451 € -2 260 € -6 016 € -90 375 € 14 520 € 52 € 8 595 € 4 491 €
Net margin 3.4% 1.5% 4.2% -1.1% -2.2% 1.0% -0.3% 0.5% -0.1%

Revenue and income statement

In 2024, SOCIETE D'EXPLOITATION DU GARAGE HEMMER achieves revenue of 894 k€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -4% vs 2023. After deducting consumption (452 k€), gross margin stands at 442 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 47 k€, representing 5.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 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 30 k€, i.e. 3.4% 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

893 871 €

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

442 165 €

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

47 080 €

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

38 626 €

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

30 164 €

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

5.3%

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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% 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

79.832%

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

30.139%

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

4.346%

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

2.038

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

17.1%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DU GARAGE HEMMER

Sector positioning

Debt ratio
79.83 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average -13 pts over 3 years

In 2024, the debt ratio of SOCIETE D'EXPLOITATION DU... (79.83) 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
30.14% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good +26 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'EXPLOITATION DU... (30.1%) 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
2.04 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average -11 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'EXPLOITATION DU... (2.04) 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 175.05. 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 18.0x. 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

175.048

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

17.989

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DU GARAGE HEMMER

Sector positioning

Liquidity ratio
175.05 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average +17 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'EXPLOITATION DU... (175.05) 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
17.99x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good +42 pts over 3 years

In 2024, the interest coverage of SOCIETE D'EXPLOITATION DU... (18.0x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 129 k€ to permanently finance. Over 2016-2024, WCR increased by +31%, 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

128 735 €

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

25 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

53 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

49 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

52 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DU GARAGE HEMMER

Positioning of SOCIETE D'EXPLOITATION DU GARAGE HEMMER in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of SOCIETE D'EXPLOITATION DU GARAGE HEMMER is estimated at 96 727 € (range 42 267€ - 182 421€). With an EBITDA of 47 080€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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
148 transactions
42k€ 96k€ 182k€
96 727 € Range: 42 267€ - 182 421€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 080 € × 1.6x
Estimation 75 951 €
28 263€ - 113 082€
Revenue Multiple 30%
893 871 € × 0.16x
Estimation 143 379 €
65 483€ - 252 994€
Net Income Multiple 20%
30 164 € × 2.6x
Estimation 78 692 €
42 453€ - 249 914€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 SOCIETE D'EXPLOITATION DU GARAGE HEMMER 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 SOCIETE D'EXPLOITATION DU GARAGE HEMMER

What is the revenue of SOCIETE D'EXPLOITATION DU GARAGE HEMMER ?

The revenue of SOCIETE D'EXPLOITATION DU GARAGE HEMMER in 2024 is 894 k€.

Is SOCIETE D'EXPLOITATION DU GARAGE HEMMER profitable?

Yes, SOCIETE D'EXPLOITATION DU GARAGE HEMMER generated a net profit of 30 k€ in 2024.

Where is the headquarters of SOCIETE D'EXPLOITATION DU GARAGE HEMMER ?

The headquarters of SOCIETE D'EXPLOITATION DU GARAGE HEMMER is located in GOETZENBRUCK (57620), in the department Moselle.

Where to find the tax return of SOCIETE D'EXPLOITATION DU GARAGE HEMMER ?

The tax return of SOCIETE D'EXPLOITATION DU GARAGE HEMMER 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 SOCIETE D'EXPLOITATION DU GARAGE HEMMER operate?

SOCIETE D'EXPLOITATION DU GARAGE HEMMER 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.