PASSION MOTOCULTURE : revenue, balance sheet and financial ratios

PASSION MOTOCULTURE is a French company founded 20 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in FRONTENEX (73460), this company of category PME shows in 2023 a revenue of 1.0 M€. 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 - PASSION MOTOCULTURE (SIREN 483697298)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 022 599 € 1 079 988 € 895 243 € 1 053 559 € 1 044 086 € 1 297 784 € 1 027 319 € 1 078 476 €
Net income 61 695 € 6 259 € 1 699 € 822 € 18 698 € 4 647 € 28 700 € 7 867 € 29 422 € 20 827 €
EBITDA N/C N/C 113 597 € 109 871 € 52 294 € 52 131 € 73 965 € 53 719 € 55 858 € 62 243 €
Net margin N/C N/C 0.2% 0.1% 2.1% 0.4% 2.7% 0.6% 2.9% 1.9%

Revenue and income statement

In 2025, PASSION MOTOCULTURE generates positive net income of 62 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 21 k€ -> 62 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

61 695 €

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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 7%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.156%

Financial autonomy (2025) ?
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

68.715%

Asset age ratio (2025) ?
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

11.6%

Solvency indicators evolution
PASSION MOTOCULTURE

Sector positioning

Debt ratio
7.16 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Good -28 pts over 3 years

In 2025, the debt ratio of PASSION MOTOCULTURE (7.16) 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
68.72% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Excellent

In 2025, the financial autonomy of PASSION MOTOCULTURE (68.7%) 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
2.47 years 2023
2023
Q1: 0.0 years
Med: 0.11 years
Q3: 1.54 years
Watch

In 2023, the repayment capacity of PASSION MOTOCULTURE (2.47) 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 304.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

304.844

Liquidity indicators evolution
PASSION MOTOCULTURE

Sector positioning

Liquidity ratio
304.84 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Good -14 pts over 3 years

In 2025, the liquidity ratio of PASSION MOTOCULTURE (304.84) 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
1.38x 2023
2023
Q1: 0.0x
Med: 0.36x
Q3: 2.9x
Good

In 2023, the interest coverage of PASSION MOTOCULTURE (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
PASSION MOTOCULTURE

Positioning of PASSION MOTOCULTURE in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of PASSION MOTOCULTURE is estimated at 205 975 € (range 88 650€ - 528 683€). 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 2025
185 transactions
88k€ 205k€ 528k€
205 975 € Range: 88 650€ - 528 683€
NAF 5 all-time

Valuation method used

Net Income Multiple
61 695 € × 3.3x = 205 976 €
Range: 88 651€ - 528 683€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare PASSION MOTOCULTURE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about PASSION MOTOCULTURE

What is the revenue of PASSION MOTOCULTURE ?

The revenue of PASSION MOTOCULTURE in 2023 is 1.0 M€.

Is PASSION MOTOCULTURE profitable?

Yes, PASSION MOTOCULTURE generated a net profit of 62 k€ in 2025.

Where is the headquarters of PASSION MOTOCULTURE ?

The headquarters of PASSION MOTOCULTURE is located in FRONTENEX (73460), in the department Savoie.

Where to find the tax return of PASSION MOTOCULTURE ?

The tax return of PASSION MOTOCULTURE 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 PASSION MOTOCULTURE operate?

PASSION MOTOCULTURE operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.