CYCLES EVOLUTION : revenue, balance sheet and financial ratios

CYCLES EVOLUTION is a French company founded 31 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BOISSY ST LEGER (94470), this company of category PME shows in 2022 a revenue of 148 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 - CYCLES EVOLUTION (SIREN 398480228)
Indicator 2023 2022 2021 2020 2019 2018
Revenue N/C 148 069 € 153 786 € 233 306 € 152 704 € 141 910 €
Net income 0 € -19 567 € 385 € 20 153 € 1 984 € -4 673 €
EBITDA N/C -22 907 € -3 387 € 23 708 € 2 007 € -4 679 €
Net margin N/C -13.2% 0.3% 8.6% 1.3% -3.3%

Revenue and income statement

In 2023, CYCLES EVOLUTION records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 12%. 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

63.16%

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

12.012%

Solvency indicators evolution
CYCLES EVOLUTION

Sector positioning

Debt ratio
63.16 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Average -18 pts over 3 years

In 2023, the debt ratio of CYCLES EVOLUTION (63.16) 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
12.01% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average -50 pts over 3 years

In 2023, the financial autonomy of CYCLES EVOLUTION (12.0%) 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
-0.72 years 2022
2021
2022
Q1: 0.0 years
Med: 1.29 years
Q3: 3.63 years
Excellent -50 pts over 2 years

In 2022, the repayment capacity of CYCLES EVOLUTION (-0.72) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.96. 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

132.964

Liquidity indicators evolution
CYCLES EVOLUTION

Sector positioning

Liquidity ratio
132.96 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Watch -26 pts over 3 years

In 2023, the liquidity ratio of CYCLES EVOLUTION (132.96) 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
-3.44x 2022
2021
2022
Q1: 0.0x
Med: 1.27x
Q3: 4.44x
Average

In 2022, the interest coverage of CYCLES EVOLUTION (-3.4x) 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.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
CYCLES EVOLUTION

Positioning of CYCLES EVOLUTION in its sector

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

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare CYCLES EVOLUTION 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 CYCLES EVOLUTION

What is the revenue of CYCLES EVOLUTION ?

The revenue of CYCLES EVOLUTION in 2022 is 148 k€.

Is CYCLES EVOLUTION profitable?

CYCLES EVOLUTION recorded a net loss in 2022.

Where is the headquarters of CYCLES EVOLUTION ?

The headquarters of CYCLES EVOLUTION is located in BOISSY ST LEGER (94470), in the department Val-de-Marne.

Where to find the tax return of CYCLES EVOLUTION ?

The tax return of CYCLES EVOLUTION 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 CYCLES EVOLUTION operate?

CYCLES EVOLUTION 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.