SIREN : 408078012
REFERENCE is a French company founded 29 years ago, specialized in the sector Commerce et réparation de motocycles. Based in SARTROUVILLE (78500), this company of category PME shows in 2019 a revenue of 518 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
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 518 430 € | 1 301 361 € | 2 072 628 € | 5 118 223 € |
| Net income | -228 424 € | -116 294 € | -314 296 € | 64 025 € |
| EBITDA | -217 507 € | -151 358 € | -339 008 € | 11 857 € |
| Net margin | -44.1% | -8.9% | -15.2% | 1.3% |
In 2019, REFERENCE achieves revenue of 518 k€. Revenue is declining over the period 2016-2019 (CAGR: -53.4%). Significant drop of -60% vs 2018. After deducting consumption (359 k€), gross margin stands at 160 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -218 k€, representing -42.0% of revenue. Warning negative scissor effect: despite revenue change (-60%), EBITDA varies by -44%, reducing margin by 30.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -228 k€ (-44.1% of revenue), which will impact equity.
518 430 €
159 766 €
-217 507 €
-228 446 €
-228 424 €
-42.0%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
0.18%
80.93%
-42.604%
-0.006
26.7%
In 2019, the debt ratio of REFERENCE (0.18) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2019, the financial autonomy of REFERENCE (80.9%) 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.
In 2019, the repayment capacity of REFERENCE (-0.01) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 387.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
387.033
-0.024
In 2019, the liquidity ratio of REFERENCE (387.03) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2019, the interest coverage of REFERENCE (-0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. Excellent situation: suppliers finance 85 days of the operating cycle (retail model). Inventory turnover is 285 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 243 days of revenue, i.e. 351 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.
350 516 €
26 j
111 j
285 j
243 j
Based on 137 transactions of similar company sales (all years), the value of REFERENCE is estimated at 88 279 € (range 50 773€ - 138 579€). 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.
Only this financial indicator is available for this company.
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 REFERENCE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce et réparation de motocycles
The revenue of REFERENCE in 2019 is 518 k€.
REFERENCE recorded a net loss in 2019.
The headquarters of REFERENCE is located in SARTROUVILLE (78500), in the department Yvelines.
The tax return of REFERENCE 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).
REFERENCE 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.