GAYRARD MOTOCULTURE ET MOTOCYCLES : revenue, balance sheet and financial ratios

GAYRARD MOTOCULTURE ET MOTOCYCLES is a French company founded 13 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in PIEUSSE (11300), this company of category PME shows in 2016 a revenue of 194 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 - GAYRARD MOTOCULTURE ET MOTOCYCLES (SIREN 791464738)
Indicator 2016 2015
Revenue 193 636 € 170 101 €
Net income 991 € 17 510 €
EBITDA 6 552 € 23 237 €
Net margin 0.5% 10.3%

Revenue and income statement

In 2016, GAYRARD MOTOCULTURE ET MOTOCYCLES achieves revenue of 194 k€. Vs 2015, growth of +14% (170 k€ -> 194 k€). After deducting consumption (109 k€), gross margin stands at 85 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 3.4% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -72%, reducing margin by 10.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 991 €, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

193 636 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 516 €

EBITDA (2016) ?
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

6 552 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 478 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

991 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.4%

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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 276%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

276.216%

Financial autonomy (2016) ?
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

17.541%

Cash flow / Revenue (2016) ?
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

3.073%

Repayment capacity (2016) ?
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

4.923

Asset age ratio (2016) ?
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

40.8%

Solvency indicators evolution
GAYRARD MOTOCULTURE ET MOTOCYCLES

Sector positioning

Debt ratio
276.22 2016
2015
2016
Q1: 0.97
Med: 14.82
Q3: 52.17
Average

In 2016, the debt ratio of GAYRARD MOTOCULTURE ET MO... (276.22) 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
17.54% 2016
2015
2016
Q1: 17.0%
Med: 39.34%
Q3: 57.89%
Average -8 pts over 2 years

In 2016, the financial autonomy of GAYRARD MOTOCULTURE ET MO... (17.5%) 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
4.92 years 2016
2015
2016
Q1: 0.0 years
Med: 0.2 years
Q3: 1.39 years
Watch

In 2016, the repayment capacity of GAYRARD MOTOCULTURE ET MO... (4.92) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 185.51. 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 7.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

185.508

Interest coverage (2016) ?
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

7.143

Liquidity indicators evolution
GAYRARD MOTOCULTURE ET MOTOCYCLES

Sector positioning

Liquidity ratio
185.51 2016
2015
2016
Q1: 145.83
Med: 205.55
Q3: 307.59
Average -10 pts over 2 years

In 2016, the liquidity ratio of GAYRARD MOTOCULTURE ET MO... (185.51) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
7.14x 2016
2015
2016
Q1: 0.0x
Med: 0.6x
Q3: 3.99x
Excellent

In 2016, the interest coverage of GAYRARD MOTOCULTURE ET MO... (7.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 62 days of revenue, i.e. 33 k€ to permanently finance.

Operating WCR (2016) ?
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

33 485 €

Customer credit (2016) ?
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

5 j

Supplier credit (2016) ?
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

33 j

Inventory turnover (2016) ?
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

64 j

WCR in days of revenue (2016) ?
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

62 j

WCR and payment terms evolution
GAYRARD MOTOCULTURE ET MOTOCYCLES

Positioning of GAYRARD MOTOCULTURE ET MOTOCYCLES 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 GAYRARD MOTOCULTURE ET MOTOCYCLES is estimated at 19 245 € (range 10 823€ - 51 609€). With an EBITDA of 6 552€, 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 2016
104 transactions
10k€ 19k€ 51k€
19 245 € Range: 10 823€ - 51 609€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 552 € × 1.0x
Estimation 6 737 €
4 651€ - 22 041€
Revenue Multiple 30%
193 636 € × 0.27x
Estimation 52 069 €
27 766€ - 132 244€
Net Income Multiple 20%
991 € × 1.3x
Estimation 1 279 €
843€ - 4 580€
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 GAYRARD MOTOCULTURE ET MOTOCYCLES with other companies in the same sector:

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

Frequently asked questions about GAYRARD MOTOCULTURE ET MOTOCYCLES

What is the revenue of GAYRARD MOTOCULTURE ET MOTOCYCLES ?

The revenue of GAYRARD MOTOCULTURE ET MOTOCYCLES in 2016 is 194 k€.

Is GAYRARD MOTOCULTURE ET MOTOCYCLES profitable?

Yes, GAYRARD MOTOCULTURE ET MOTOCYCLES generated a net profit of 991€ in 2016.

Where is the headquarters of GAYRARD MOTOCULTURE ET MOTOCYCLES ?

The headquarters of GAYRARD MOTOCULTURE ET MOTOCYCLES is located in PIEUSSE (11300), in the department Aude.

Where to find the tax return of GAYRARD MOTOCULTURE ET MOTOCYCLES ?

The tax return of GAYRARD MOTOCULTURE ET MOTOCYCLES 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 GAYRARD MOTOCULTURE ET MOTOCYCLES operate?

GAYRARD MOTOCULTURE ET MOTOCYCLES 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.