BES MOTO : revenue, balance sheet and financial ratios

BES MOTO is a French company founded 62 years ago, specialized in the sector Commerce et réparation de motocycles. Based in ALBI (81000), this company of category PME shows in 2018 a revenue of 1.1 M€. 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 - BES MOTO (SIREN 309174407)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C N/C N/C 1 103 962 € 803 621 €
Net income 127 247 € 61 664 € 10 884 € 20 212 € 57 869 € 16 357 € 19 408 €
EBITDA N/C N/C N/C N/C N/C 17 633 € 20 668 €
Net margin N/C N/C N/C N/C N/C 1.5% 2.4%

Revenue and income statement

In 2023, BES MOTO generates positive net income of 127 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 19 k€ -> 127 k€.

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

127 247 €

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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 13%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

12.638%

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

46.349%

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

17.1%

Solvency indicators evolution
BES MOTO

Sector positioning

Debt ratio
12.64 2023
2021
2022
2023
Q1: 10.63
Med: 42.48
Q3: 120.15
Good -13 pts over 3 years

In 2023, the debt ratio of BES MOTO (12.64) 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
46.35% 2023
2021
2022
2023
Q1: 18.62%
Med: 35.43%
Q3: 55.35%
Good +11 pts over 3 years

In 2023, the financial autonomy of BES MOTO (46.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 189.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

189.517

Liquidity indicators evolution
BES MOTO

Sector positioning

Liquidity ratio
189.52 2023
2021
2022
2023
Q1: 164.99
Med: 226.66
Q3: 333.81
Average +5 pts over 3 years

In 2023, the liquidity ratio of BES MOTO (189.52) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
BES MOTO

Positioning of BES MOTO in its sector

Comparison with sector Commerce et réparation de motocycles

Valuation estimate

Based on 137 transactions of similar company sales (all years), the value of BES MOTO is estimated at 327 513 € (range 195 466€ - 856 305€). 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
137 transactions
195k€ 327k€ 856k€
327 513 € Range: 195 466€ - 856 305€
NAF 5 all-time

Valuation method used

Net Income Multiple
127 247 € × 2.6x = 327 513 €
Range: 195 466€ - 856 306€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 137 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 et réparation de motocycles)

Compare BES MOTO with other companies in the same sector:

Frequently asked questions about BES MOTO

What is the revenue of BES MOTO ?

The revenue of BES MOTO in 2018 is 1.1 M€.

Is BES MOTO profitable?

Yes, BES MOTO generated a net profit of 127 k€ in 2023.

Where is the headquarters of BES MOTO ?

The headquarters of BES MOTO is located in ALBI (81000), in the department Tarn.

Where to find the tax return of BES MOTO ?

The tax return of BES MOTO 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 BES MOTO operate?

BES MOTO operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.