CF BIKE 77 BY GAUVIN MOTO : revenue, balance sheet and financial ratios

CF BIKE 77 BY GAUVIN MOTO is a French company founded 3 years ago, specialized in the sector Commerce et réparation de motocycles. Based in PONTAULT-COMBAULT (77340), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CF BIKE 77 BY GAUVIN MOTO (SIREN 922569876)
Indicator 2024 2023
Revenue 1 238 239 € 1 035 003 €
Net income 22 522 € 18 720 €
EBITDA 36 580 € 34 095 €
Net margin 1.8% 1.8%

Revenue and income statement

En 2024, CF BIKE 77 BY GAUVIN MOTO alcanza unos ingresos de 1.2 M€. Vs 2023, crecimiento de +20% (1.0 M€ -> 1.2 M€). Tras deducir el consumo (906 k€), el margen bruto se sitúa en 332 k€, es decir, una tasa del 27%. El EBITDA alcanza 37 k€, representando el 3.0% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 23 k€, es decir, el 1.8% de los ingresos.

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

1 238 239 €

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

331 787 €

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

36 580 €

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

30 348 €

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

22 522 €

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

3.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 199%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 10%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 4.4 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 2.3% de los ingresos.

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

198.687%

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

9.643%

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

2.274%

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

4.449

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

86.8%

Solvency indicators evolution
CF BIKE 77 BY GAUVIN MOTO

Sector positioning

Ratio de endeudamiento
198.69 2024
2023
2024
Q1: 7.73
Med: 34.51
Q3: 99.55
Vigilar

En 2024, el ratio de endeudamiento de CF BIKE 77 BY GAUVIN MOTO (198.69) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
9.64% 2024
2023
2024
Q1: 18.65%
Med: 38.73%
Q3: 59.85%
Vigilar

En 2024, el autonomía financiera de CF BIKE 77 BY GAUVIN MOTO (9.6%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
4.45 ans 2024
2023
2024
Q1: -0.34 ans
Med: 0.46 ans
Q3: 3.26 ans
Vigilar

En 2024, el capacidad de reembolso de CF BIKE 77 BY GAUVIN MOTO (4.5 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 121.52. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 10.9x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

121.523

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

10.878

Liquidity indicators evolution
CF BIKE 77 BY GAUVIN MOTO

Sector positioning

Ratio de liquidez
121.52 2024
2023
2024
Q1: 160.09
Med: 227.3
Q3: 352.06
Vigilar +6 pts over 2 years

En 2024, el ratio de liquidez de CF BIKE 77 BY GAUVIN MOTO (121.52) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
10.88x 2024
2023
2024
Q1: -0.63x
Med: 1.46x
Q3: 12.42x
Bueno

En 2024, el cobertura de intereses de CF BIKE 77 BY GAUVIN MOTO (10.9x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 24 días. Plazo proveedores: 29 días. Situación favorable. La rotación de existencias es de 110 días. Este alto nivel inmoviliza tesorería y potencialmente crea riesgo de obsolescencia. El FM representa 30 días de ingresos.

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

102 056 €

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

24 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

29 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

110 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

30 j

WCR and payment terms evolution
CF BIKE 77 BY GAUVIN MOTO

Positioning of CF BIKE 77 BY GAUVIN 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 CF BIKE 77 BY GAUVIN MOTO is estimated at 128 589 € (range 68 448€ - 252 624€). With an EBITDA of 36 580€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.17x (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
137 transactions
68k€ 128k€ 252k€
128 589 € Range: 68 448€ - 252 624€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 580 € × 2.9x
Estimation 107 482 €
50 297€ - 246 032€
Revenue Multiple 30%
1 238 239 € × 0.17x
Estimation 210 850 €
121 270€ - 330 990€
Net Income Multiple 20%
22 522 € × 2.6x
Estimation 57 968 €
34 596€ - 151 561€

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 CF BIKE 77 BY GAUVIN MOTO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about CF BIKE 77 BY GAUVIN MOTO

What is the revenue of CF BIKE 77 BY GAUVIN MOTO ?

The revenue of CF BIKE 77 BY GAUVIN MOTO in 2024 is 1.2 M€.

Is CF BIKE 77 BY GAUVIN MOTO profitable?

Yes, CF BIKE 77 BY GAUVIN MOTO generated a net profit of 23 k€ in 2024.

Where is the headquarters of CF BIKE 77 BY GAUVIN MOTO ?

The headquarters of CF BIKE 77 BY GAUVIN MOTO is located in PONTAULT-COMBAULT (77340), in the department Seine-et-Marne.

Where to find the tax return of CF BIKE 77 BY GAUVIN MOTO ?

The tax return of CF BIKE 77 BY GAUVIN 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 CF BIKE 77 BY GAUVIN MOTO operate?

CF BIKE 77 BY GAUVIN 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.