CLS MOTOR'S CYCLES : revenue, balance sheet and financial ratios

CLS MOTOR'S CYCLES is a French company founded 17 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in SANTA-LUCIA-DI-MORIANI (20230), this company of category PME shows in 2021 a revenue of 152 k€. 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 - CLS MOTOR'S CYCLES (SIREN 511718249)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 151 609 € 79 374 € 35 059 € 29 741 € 28 821 € 27 215 €
Net income 33 974 € 14 525 € 3 740 € 3 238 € 5 233 € 3 289 €
EBITDA 47 127 € 22 248 € 12 378 € 9 723 € 9 847 € 9 339 €
Net margin 22.4% 18.3% 10.7% 10.9% 18.2% 12.1%

Revenue and income statement

In 2021, CLS MOTOR'S CYCLES achieves revenue of 152 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +41.0%. Vs 2020, growth of +91% (79 k€ -> 152 k€). After deducting consumption (64 k€), gross margin stands at 87 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 31.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

151 609 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

87 448 €

EBITDA (2021) ?
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

47 127 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 872 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 974 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.1%

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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 21%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 32.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.001%

Financial autonomy (2021) ?
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

13.913%

Cash flow / Revenue (2021) ?
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

32.629%

Repayment capacity (2021) ?
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

0.036

Asset age ratio (2021) ?
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

51.1%

Solvency indicators evolution
CLS MOTOR'S CYCLES

Sector positioning

Debt ratio
21.0 2021
2019
2020
2021
Q1: 0.0
Med: 23.03
Q3: 133.57
Good +17 pts over 3 years

In 2021, the debt ratio of CLS MOTOR'S CYCLES (21.00) 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
13.91% 2021
2019
2020
2021
Q1: 4.55%
Med: 30.74%
Q3: 67.11%
Average +8 pts over 3 years

In 2021, the financial autonomy of CLS MOTOR'S CYCLES (13.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.04 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 2.18 years
Average +25 pts over 3 years

In 2021, the repayment capacity of CLS MOTOR'S CYCLES (0.04) 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 234.65. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

234.653

Interest coverage (2021) ?
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

0.295

Liquidity indicators evolution
CLS MOTOR'S CYCLES

Sector positioning

Liquidity ratio
234.65 2021
2019
2020
2021
Q1: 85.66
Med: 203.13
Q3: 471.49
Good -22 pts over 3 years

In 2021, the liquidity ratio of CLS MOTOR'S CYCLES (234.65) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.29x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Good

In 2021, the interest coverage of CLS MOTOR'S CYCLES (0.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-22 days): operations structurally generate cash. Notable WCR improvement over the period (-119%), freeing up cash.

Operating WCR (2021) ?
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

-9 277 €

Customer credit (2021) ?
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 (2021) ?
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

17 j

Inventory turnover (2021) ?
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

118 j

WCR in days of revenue (2021) ?
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

-22 j

WCR and payment terms evolution
CLS MOTOR'S CYCLES

Positioning of CLS MOTOR'S CYCLES in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of CLS MOTOR'S CYCLES is estimated at 96 709 € (range 29 734€ - 233 644€). With an EBITDA of 47 127€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
87 tx
29k€ 96k€ 233k€
96 709 € Range: 29 734€ - 233 644€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 127 € × 2.3x
Estimation 108 085 €
14 478€ - 247 484€
Revenue Multiple 30%
151 609 € × 0.57x
Estimation 86 712 €
44 740€ - 209 404€
Net Income Multiple 20%
33 974 € × 2.5x
Estimation 83 265 €
45 368€ - 235 407€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare CLS MOTOR'S CYCLES with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about CLS MOTOR'S CYCLES

What is the revenue of CLS MOTOR'S CYCLES ?

The revenue of CLS MOTOR'S CYCLES in 2021 is 152 k€.

Is CLS MOTOR'S CYCLES profitable?

Yes, CLS MOTOR'S CYCLES generated a net profit of 34 k€ in 2021.

Where is the headquarters of CLS MOTOR'S CYCLES ?

The headquarters of CLS MOTOR'S CYCLES is located in SANTA-LUCIA-DI-MORIANI (20230).

Where to find the tax return of CLS MOTOR'S CYCLES ?

The tax return of CLS MOTOR'S CYCLES 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 CLS MOTOR'S CYCLES operate?

CLS MOTOR'S CYCLES operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.