SIREN : 320787088
LES DEUX ROUES is a French company founded 45 years ago, specialized in the sector Commerce et réparation de motocycles. Based in ROISSY-EN-FRANCE (95700), this company of category PME shows in 2023 a revenue of 4.6 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
| Indicator | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 4 637 089 € | 4 433 119 € | 3 943 341 € | 3 788 651 € | 3 742 880 € | 3 762 606 € | 3 059 755 € |
| Net income | 103 579 € | 136 998 € | 151 439 € | 32 459 € | 63 897 € | 78 412 € | 72 615 € |
| EBITDA | 187 074 € | 223 405 € | 204 226 € | 74 440 € | 106 399 € | 131 322 € | 117 213 € |
| Net margin | 2.2% | 3.1% | 3.8% | 0.9% | 1.7% | 2.1% | 2.4% |
In 2023, LES DEUX ROUES achieves revenue of 4.6 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2022: +5%. After deducting consumption (3.5 M€), gross margin stands at 1.2 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 187 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
4 637 089 €
1 161 034 €
187 074 €
168 381 €
103 579 €
4.0%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
28.276%
48.793%
2.921%
1.827
12.9%
In 2023, the debt ratio of LES DEUX ROUES (28.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of LES DEUX ROUES (48.8%) 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.
In 2023, the repayment capacity of LES DEUX ROUES (1.83) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 232.45. 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 12.8x. Operating income very largely covers interest expenses: high safety margin.
232.447
12.849
In 2023, the liquidity ratio of LES DEUX ROUES (232.45) 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.
In 2023, the interest coverage of LES DEUX ROUES (12.8x) 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) 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: 46 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 150 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 127 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2023, WCR increased by +63%, requiring additional financing.
1 634 342 €
0 j
46 j
150 j
127 j
Based on 137 transactions of similar company sales (all years), the value of LES DEUX ROUES is estimated at 565 041 € (range 296 678€ - 1 140 380€). With an EBITDA of 187 074€, the sector multiple of 2.9x is applied. 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LES DEUX ROUES with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce et réparation de motocycles
The revenue of LES DEUX ROUES in 2023 is 4.6 M€.
Yes, LES DEUX ROUES generated a net profit of 104 k€ in 2023.
The headquarters of LES DEUX ROUES is located in ROISSY-EN-FRANCE (95700), in the department Val-d'Oise.
The tax return of LES DEUX ROUES 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).
LES DEUX ROUES 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.