COAT YEN MOTOCULTURE : revenue, balance sheet and financial ratios

COAT YEN MOTOCULTURE is a French company founded 19 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in BEGARD (22140), this company of category PME shows in 2017 a revenue of 252 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 - COAT YEN MOTOCULTURE (SIREN 494182322)
Indicator 2017 2016 2015 2014
Revenue 251 915 € 225 103 € 206 504 € 212 093 €
Net income 21 995 € 9 415 € 4 791 € 2 807 €
EBITDA 18 866 € 10 379 € 6 143 € 4 234 €
Net margin 8.7% 4.2% 2.3% 1.3%

Revenue and income statement

In 2017, COAT YEN MOTOCULTURE achieves revenue of 252 k€. Over the period 2014-2017, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2016, growth of +12% (225 k€ -> 252 k€). After deducting consumption (145 k€), gross margin stands at 106 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 7.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 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 22 k€, i.e. 8.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

251 915 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

106 476 €

EBITDA (2017) ?
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

18 866 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 284 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 995 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.4%

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 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. 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 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.888%

Financial autonomy (2017) ?
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

31.251%

Cash flow / Revenue (2017) ?
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

9.056%

Repayment capacity (2017) ?
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

0.031

Asset age ratio (2017) ?
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

10.3%

Solvency indicators evolution
COAT YEN MOTOCULTURE

Sector positioning

Debt ratio
96.89 2017
2015
2016
2017
Q1: 1.51
Med: 17.55
Q3: 56.48
Average -5 pts over 3 years

In 2017, the debt ratio of COAT YEN MOTOCULTURE (96.89) 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
31.25% 2017
2015
2016
2017
Q1: 17.52%
Med: 39.18%
Q3: 57.56%
Average -35 pts over 3 years

In 2017, the financial autonomy of COAT YEN MOTOCULTURE (31.2%) 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
0.03 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.26 years
Q3: 1.49 years
Good -24 pts over 3 years

In 2017, the repayment capacity of COAT YEN MOTOCULTURE (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 144.21. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

144.213

Interest coverage (2017) ?
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

0.106

Liquidity indicators evolution
COAT YEN MOTOCULTURE

Sector positioning

Liquidity ratio
144.21 2017
2015
2016
2017
Q1: 146.14
Med: 206.37
Q3: 304.29
Watch

In 2017, the liquidity ratio of COAT YEN MOTOCULTURE (144.21) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.11x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.53x
Q3: 3.46x
Average -28 pts over 3 years

In 2017, the interest coverage of COAT YEN MOTOCULTURE (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). WCR is negative (-6 days): operations structurally generate cash. Over 2014-2017, WCR increased by +58%, requiring additional financing.

Operating WCR (2017) ?
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

-4 068 €

Customer credit (2017) ?
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 (2017) ?
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

36 j

Inventory turnover (2017) ?
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

77 j

WCR in days of revenue (2017) ?
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

-6 j

WCR and payment terms evolution
COAT YEN MOTOCULTURE

Positioning of COAT YEN MOTOCULTURE in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of COAT YEN MOTOCULTURE is estimated at 35 699 € (range 21 273€ - 103 678€). With an EBITDA of 18 866€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2017
104 transactions
21k€ 35k€ 103k€
35 699 € Range: 21 273€ - 103 678€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 866 € × 1.0x
Estimation 19 400 €
13 391€ - 63 465€
Revenue Multiple 30%
251 915 € × 0.27x
Estimation 67 741 €
36 122€ - 172 046€
Net Income Multiple 20%
21 995 € × 1.3x
Estimation 28 386 €
18 709€ - 101 661€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare COAT YEN MOTOCULTURE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about COAT YEN MOTOCULTURE

What is the revenue of COAT YEN MOTOCULTURE ?

The revenue of COAT YEN MOTOCULTURE in 2017 is 252 k€.

Is COAT YEN MOTOCULTURE profitable?

Yes, COAT YEN MOTOCULTURE generated a net profit of 22 k€ in 2017.

Where is the headquarters of COAT YEN MOTOCULTURE ?

The headquarters of COAT YEN MOTOCULTURE is located in BEGARD (22140), in the department Cotes-d'Armor.

Where to find the tax return of COAT YEN MOTOCULTURE ?

The tax return of COAT YEN MOTOCULTURE 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 COAT YEN MOTOCULTURE operate?

COAT YEN MOTOCULTURE operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.