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COTTARD BIKE : revenue, balance sheet and financial ratios

COTTARD BIKE is a French company founded 24 years ago, specialized in the sector Commerce et réparation de motocycles. Based in MAROMME (76150), this company of category PME shows in 2016 a revenue of 2.6 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 - COTTARD BIKE (SIREN 440854727)
Indicator 2024 2023 2019 2017 2016
Revenue N/C N/C N/C N/C 2 578 382 €
Net income 31 566 € 57 699 € 53 516 € 60 979 € 41 563 €
EBITDA N/C N/C N/C N/C 61 365 €
Net margin N/C N/C N/C N/C 1.6%

Revenue and income statement

In 2024, COTTARD BIKE generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 42 k€ -> 32 k€.

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

31 566 €

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory.

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

95.659%

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

22.308%

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

20.4%

Solvency indicators evolution
COTTARD BIKE

Sector positioning

Debt ratio
95.66 2024
2019
2023
2024
Q1: 7.73
Med: 34.51
Q3: 99.55
Average +23 pts over 3 years

In 2024, the debt ratio of COTTARD BIKE (95.66) 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
22.31% 2024
2019
2023
2024
Q1: 18.65%
Med: 38.73%
Q3: 59.85%
Average -13 pts over 3 years

In 2024, the financial autonomy of COTTARD BIKE (22.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 148.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

148.906

Liquidity indicators evolution
COTTARD BIKE

Sector positioning

Liquidity ratio
148.91 2024
2019
2023
2024
Q1: 160.09
Med: 227.3
Q3: 352.06
Watch

In 2024, the liquidity ratio of COTTARD BIKE (148.91) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
COTTARD BIKE

Positioning of COTTARD BIKE 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 COTTARD BIKE is estimated at 81 245 € (range 48 489€ - 212 422€). 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
48k€ 81k€ 212k€
81 245 € Range: 48 489€ - 212 422€
NAF 5 all-time

Valuation method used

Net Income Multiple
31 566 € × 2.6x = 81 246 €
Range: 48 489€ - 212 423€

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 COTTARD BIKE with other companies in the same sector:

Frequently asked questions about COTTARD BIKE

What is the revenue of COTTARD BIKE ?

The revenue of COTTARD BIKE in 2016 is 2.6 M€.

Is COTTARD BIKE profitable?

Yes, COTTARD BIKE generated a net profit of 32 k€ in 2024.

Where is the headquarters of COTTARD BIKE ?

The headquarters of COTTARD BIKE is located in MAROMME (76150), in the department Seine-Maritime.

Where to find the tax return of COTTARD BIKE ?

The tax return of COTTARD BIKE 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 COTTARD BIKE operate?

COTTARD BIKE 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.