CYCLABLE DIJON : revenue, balance sheet and financial ratios

CYCLABLE DIJON is a French company founded 14 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in DIJON (21000), this company of category ETI shows in 2023 a revenue of 1.1 M€. 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 - CYCLABLE DIJON (SIREN 539007146)
Indicator 2023 2022 2021 2020 2017
Revenue 1 115 870 € 1 197 384 € 1 116 958 € 790 984 € 499 102 €
Net income -7 258 € 26 900 € 22 095 € -27 226 € 27 705 €
EBITDA 34 744 € 71 437 € 44 825 € 16 395 € 35 655 €
Net margin -0.7% 2.2% 2.0% -3.4% 5.6%

Revenue and income statement

En 2023, CYCLABLE DIJON alcanza unos ingresos de 1.1 M€. En el período 2017-2023, la empresa muestra un fuerte crecimiento con una TCAC de +14.4%. Ligera caída de -7% vs 2022. Tras deducir el consumo (836 k€), el margen bruto se sitúa en 280 k€, es decir, una tasa del 25%. El EBITDA alcanza 35 k€, representando el 3.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-7%), el EBITDA varía en -51%, reduciendo el margen en 2.9 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto es negativo en -7 k€ (-0.7% de los ingresos).

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 115 870 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

279 818 €

EBITDA (2023) ?
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

34 744 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-7 067 €

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

-7 258 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 195%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 21%. El equilibrio entre fondos propios y deuda es satisfactorio. La capacidad de reembolso indica que se necesitarían 18.1 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 0.8% de los ingresos.

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

194.551%

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

21.393%

Cash flow / Revenue (2023) ?
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

0.82%

Repayment capacity (2023) ?
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

18.097

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

62.1%

Solvency indicators evolution
CYCLABLE DIJON

Sector positioning

Ratio de endeudamiento
194.55 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Average

En 2023, el ratio de endeudamiento de CYCLABLE DIJON (194.55) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
21.39% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average +6 pts over 3 years

En 2023, el autonomía financiera de CYCLABLE DIJON (21.4%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
18.1 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 1.11 ans
Q3: 3.35 ans
Vigilar

En 2023, el capacidad de reembolso de CYCLABLE DIJON (18.1 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 184.42. 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 12.8x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

184.424

Interest coverage (2023) ?
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

12.825

Liquidity indicators evolution
CYCLABLE DIJON

Sector positioning

Ratio de liquidez
184.42 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Average

En 2023, el ratio de liquidez de CYCLABLE DIJON (184.42) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
12.82x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Excelente

En 2023, el cobertura de intereses de CYCLABLE DIJON (12.8x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

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: 0 días. Plazo proveedores: 44 días. Excelente situación: los proveedores financian 44 días del ciclo operativo. La rotación de existencias es de 57 días. El FM representa 69 días de ingresos. En 2017-2023, el FM aumentó en +48%.

Operating WCR (2023) ?
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

212 506 €

Customer credit (2023) ?
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 (2023) ?
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

44 j

Inventory turnover (2023) ?
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

57 j

WCR in days of revenue (2023) ?
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

69 j

WCR and payment terms evolution
CYCLABLE DIJON

Positioning of CYCLABLE DIJON in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of CYCLABLE DIJON is estimated at 192 019 € (range 96 844€ - 333 189€). With an EBITDA of 34 744€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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 2023
239 transactions
96k€ 192k€ 333k€
192 019 € Range: 96 844€ - 333 189€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 744 € × 3.4x
Estimation 117 895 €
47 094€ - 204 981€
Revenue Multiple 30%
1 115 870 € × 0.28x
Estimation 315 560 €
179 762€ - 546 872€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 de détail d'articles de sport en magasin spécialisé)

Compare CYCLABLE DIJON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about CYCLABLE DIJON

What is the revenue of CYCLABLE DIJON ?

The revenue of CYCLABLE DIJON in 2023 is 1.1 M€.

Is CYCLABLE DIJON profitable?

CYCLABLE DIJON recorded a net loss in 2023.

Where is the headquarters of CYCLABLE DIJON ?

The headquarters of CYCLABLE DIJON is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of CYCLABLE DIJON ?

The tax return of CYCLABLE DIJON 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 CYCLABLE DIJON operate?

CYCLABLE DIJON operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.