Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CHRISTOPHE MOREAU : revenue, balance sheet and financial ratios

CHRISTOPHE MOREAU is a French company founded 23 years ago, specialized in the sector Commerce et réparation de motocycles. Based in LES HERBIERS (85500), this company of category PME shows in 2023 a net income positive of 42 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 - CHRISTOPHE MOREAU (SIREN 443175401)
Indicator 2023
Revenue N/C
Net income 42 052 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, CHRISTOPHE MOREAU generates positive net income of 42 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

42 052 €

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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 526%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

526.137%

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

13.374%

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

3.7%

Solvency indicators evolution
CHRISTOPHE MOREAU

Sector positioning

Debt ratio
526.14 2023
2023
Q1: 10.63
Med: 42.48
Q3: 120.15
Watch

In 2023, the debt ratio of CHRISTOPHE MOREAU (526.14) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.37% 2023
2023
Q1: 18.62%
Med: 35.43%
Q3: 55.35%
Watch

In 2023, the financial autonomy of CHRISTOPHE MOREAU (13.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 488.71. 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

488.707

Liquidity indicators evolution
CHRISTOPHE MOREAU

Sector positioning

Liquidity ratio
488.71 2023
2023
Q1: 164.99
Med: 226.66
Q3: 333.81
Excellent

In 2023, the liquidity ratio of CHRISTOPHE MOREAU (488.71) 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.

Positioning of CHRISTOPHE MOREAU 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 CHRISTOPHE MOREAU is estimated at 108 235 € (range 64 596€ - 282 987€). 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
64k€ 108k€ 282k€
108 235 € Range: 64 596€ - 282 987€
NAF 5 all-time

Valuation method used

Net Income Multiple
42 052 € × 2.6x = 108 235 €
Range: 64 597€ - 282 988€

Only this financial indicator is available for this company.

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 CHRISTOPHE MOREAU with other companies in the same sector:

Frequently asked questions about CHRISTOPHE MOREAU

What is the revenue of CHRISTOPHE MOREAU ?

The revenue of CHRISTOPHE MOREAU is not publicly disclosed (confidential accounts filed with INPI).

Is CHRISTOPHE MOREAU profitable?

Yes, CHRISTOPHE MOREAU generated a net profit of 42 k€ in 2023.

Where is the headquarters of CHRISTOPHE MOREAU ?

The headquarters of CHRISTOPHE MOREAU is located in LES HERBIERS (85500), in the department Vendee.

Where to find the tax return of CHRISTOPHE MOREAU ?

The tax return of CHRISTOPHE MOREAU 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 CHRISTOPHE MOREAU operate?

CHRISTOPHE MOREAU 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.