LA BOUTIQUE DU MOTARD : revenue, balance sheet and financial ratios

LA BOUTIQUE DU MOTARD is a French company founded 19 years ago, specialized in the sector Commerce et réparation de motocycles. Based in SAINT-ANTOINE-DU-ROCHER (37360), this company of category PME shows in 2021 a revenue of 666 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 - LA BOUTIQUE DU MOTARD (SIREN 497684969)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 666 372 € 615 041 € 724 936 € 664 403 € 729 355 € 706 554 €
Net income -25 513 € 25 953 € 27 100 € 26 242 € 27 279 € 16 752 €
EBITDA -7 758 € 359 € 25 045 € -5 191 € 17 527 € 1 639 €
Net margin -3.8% 4.2% 3.7% 3.9% 3.7% 2.4%

Revenue and income statement

In 2021, LA BOUTIQUE DU MOTARD achieves revenue of 666 k€. Activity remains stable over the period (CAGR: -1.2%). Vs 2020: +8%. After deducting consumption (385 k€), gross margin stands at 281 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -1.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -26 k€ (-3.8% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

666 372 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

281 003 €

EBITDA (2021) ?
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

-7 758 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-38 575 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-25 513 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 19%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.727%

Financial autonomy (2021) ?
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

53.296%

Cash flow / Revenue (2021) ?
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

-1.439%

Repayment capacity (2021) ?
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

-5.346

Asset age ratio (2021) ?
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

28.8%

Solvency indicators evolution
LA BOUTIQUE DU MOTARD

Sector positioning

Debt ratio
18.73 2021
2019
2020
2021
Q1: 12.75
Med: 57.61
Q3: 137.28
Good

In 2021, the debt ratio of LA BOUTIQUE DU MOTARD (18.73) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
53.3% 2021
2019
2020
2021
Q1: 19.29%
Med: 34.52%
Q3: 52.88%
Excellent

In 2021, the financial autonomy of LA BOUTIQUE DU MOTARD (53.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-5.35 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 1.25 years
Q3: 4.61 years
Excellent -25 pts over 3 years

In 2021, the repayment capacity of LA BOUTIQUE DU MOTARD (-5.35) 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 280.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

280.212

Interest coverage (2021) ?
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

-6.265

Liquidity indicators evolution
LA BOUTIQUE DU MOTARD

Sector positioning

Liquidity ratio
280.21 2021
2019
2020
2021
Q1: 165.14
Med: 227.57
Q3: 329.43
Good

In 2021, the liquidity ratio of LA BOUTIQUE DU MOTARD (280.21) 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
-6.26x 2021
2019
2020
2021
Q1: 0.0x
Med: 1.19x
Q3: 4.98x
Watch -13 pts over 3 years

In 2021, the interest coverage of LA BOUTIQUE DU MOTARD (-6.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 105 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 94 days of revenue, i.e. 173 k€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

Operating WCR (2021) ?
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

173 477 €

Customer credit (2021) ?
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 (2021) ?
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

70 j

Inventory turnover (2021) ?
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

105 j

WCR in days of revenue (2021) ?
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

94 j

WCR and payment terms evolution
LA BOUTIQUE DU MOTARD

Positioning of LA BOUTIQUE DU MOTARD 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 LA BOUTIQUE DU MOTARD is estimated at 113 471 € (range 65 262€ - 178 125€). The price/revenue ratio is 0.17x (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 2021
137 transactions
65k€ 113k€ 178k€
113 471 € Range: 65 262€ - 178 125€
NAF 5 all-time

Valuation method used

Revenue Multiple
666 372 € × 0.17x = 113 471 €
Range: 65 263€ - 178 126€

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 LA BOUTIQUE DU MOTARD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about LA BOUTIQUE DU MOTARD

What is the revenue of LA BOUTIQUE DU MOTARD ?

The revenue of LA BOUTIQUE DU MOTARD in 2021 is 666 k€.

Is LA BOUTIQUE DU MOTARD profitable?

LA BOUTIQUE DU MOTARD recorded a net loss in 2021.

Where is the headquarters of LA BOUTIQUE DU MOTARD ?

The headquarters of LA BOUTIQUE DU MOTARD is located in SAINT-ANTOINE-DU-ROCHER (37360), in the department Indre-et-Loire.

Where to find the tax return of LA BOUTIQUE DU MOTARD ?

The tax return of LA BOUTIQUE DU MOTARD 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 LA BOUTIQUE DU MOTARD operate?

LA BOUTIQUE DU MOTARD 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.