HORIZON MOTO : revenue, balance sheet and financial ratios

HORIZON MOTO is a French company founded 25 years ago, specialized in the sector Commerce et réparation de motocycles. Based in SAINT-OUEN-L'AUMONE (95310), this company of category PME shows in 2022 a revenue of 2.0 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 - HORIZON MOTO (SIREN 432319259)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue N/C 2 037 765 € 1 975 292 € 2 509 541 € 2 302 773 € 2 168 373 € 1 956 701 €
Net income 43 249 € 36 440 € 38 455 € 51 944 € 43 018 € 78 701 € 76 512 €
EBITDA N/C 87 119 € 92 307 € 113 369 € 103 656 € 130 353 € 96 985 €
Net margin N/C 1.8% 1.9% 2.1% 1.9% 3.6% 3.9%

Revenue and income statement

In 2023, HORIZON MOTO generates positive net income of 43 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 77 k€ -> 43 k€.

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

43 249 €

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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

44.681%

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

49.16%

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

9.7%

Solvency indicators evolution
HORIZON MOTO

Sector positioning

Debt ratio
44.68 2023
2020
2022
2023
Q1: 10.63
Med: 42.48
Q3: 120.15
Average +6 pts over 3 years

In 2023, the debt ratio of HORIZON MOTO (44.68) 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
49.16% 2023
2020
2022
2023
Q1: 18.62%
Med: 35.43%
Q3: 55.35%
Good

In 2023, the financial autonomy of HORIZON MOTO (49.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.88 years 2022
2020
2022
Q1: 0.0 years
Med: 1.47 years
Q3: 4.32 years
Average +5 pts over 2 years

In 2022, the repayment capacity of HORIZON MOTO (5.88) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 325.95. 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

325.946

Liquidity indicators evolution
HORIZON MOTO

Sector positioning

Liquidity ratio
325.95 2023
2020
2022
2023
Q1: 164.99
Med: 226.66
Q3: 333.81
Good

In 2023, the liquidity ratio of HORIZON MOTO (325.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.68x 2022
2020
2022
Q1: 0.0x
Med: 1.87x
Q3: 7.17x
Average +22 pts over 2 years

In 2022, the interest coverage of HORIZON MOTO (1.7x) 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
HORIZON MOTO

Positioning of HORIZON MOTO 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 HORIZON MOTO is estimated at 111 316 € (range 66 435€ - 291 043€). 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
137 transactions
66k€ 111k€ 291k€
111 316 € Range: 66 435€ - 291 043€
NAF 5 all-time

Valuation method used

Net Income Multiple
43 249 € × 2.6x = 111 316 €
Range: 66 436€ - 291 043€

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 HORIZON MOTO with other companies in the same sector:

Frequently asked questions about HORIZON MOTO

What is the revenue of HORIZON MOTO ?

The revenue of HORIZON MOTO in 2022 is 2.0 M€.

Is HORIZON MOTO profitable?

Yes, HORIZON MOTO generated a net profit of 43 k€ in 2023.

Where is the headquarters of HORIZON MOTO ?

The headquarters of HORIZON MOTO is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.

Where to find the tax return of HORIZON MOTO ?

The tax return of HORIZON MOTO 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 HORIZON MOTO operate?

HORIZON MOTO 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.