SARL CYCLES DESMAZEAU ET FILS : revenue, balance sheet and financial ratios

SARL CYCLES DESMAZEAU ET FILS is a French company founded 32 years ago, specialized in the sector Commerce et réparation de motocycles. Based in CHATELLERAULT (86100), this company of category PME shows in 2025 a revenue of 886 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 - SARL CYCLES DESMAZEAU ET FILS (SIREN 393556147)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017
Revenue 885 531 € 939 843 € N/C N/C N/C 870 951 € 925 733 € 926 171 €
Net income 54 006 € 70 959 € -17 634 € -3 625 € 87 127 € 8 771 € -42 083 € 6 023 €
EBITDA 61 502 € 53 458 € N/C N/C N/C 11 435 € 5 073 € 12 486 €
Net margin 6.1% 7.6% N/C N/C N/C 1.0% -4.5% 0.7%

Revenue and income statement

In 2025, SARL CYCLES DESMAZEAU ET FILS achieves revenue of 886 k€. Activity remains stable over the period (CAGR: -0.6%). Slight decline of -6% vs 2024. After deducting consumption (592 k€), gross margin stands at 293 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 6.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 54 k€, i.e. 6.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

885 531 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

293 279 €

EBITDA (2025) ?
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

61 502 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

64 448 €

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

54 006 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

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 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 53%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

27.703%

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

52.588%

Cash flow / Revenue (2025) ?
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

5.816%

Repayment capacity (2025) ?
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

0.985

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

5.3%

Solvency indicators evolution
SARL CYCLES DESMAZEAU ET FILS

Sector positioning

Debt ratio
27.7 2025
2023
2024
2025
Q1: 6.46
Med: 26.62
Q3: 81.83
Average -24 pts over 3 years

In 2025, the debt ratio of SARL CYCLES DESMAZEAU ET ... (27.70) 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
52.59% 2025
2023
2024
2025
Q1: 24.52%
Med: 46.26%
Q3: 63.99%
Good +27 pts over 3 years

In 2025, the financial autonomy of SARL CYCLES DESMAZEAU ET ... (52.6%) 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
0.98 years 2025
2024
2025
Q1: 0.0 years
Med: 0.49 years
Q3: 4.39 years
Average -13 pts over 2 years

In 2025, the repayment capacity of SARL CYCLES DESMAZEAU ET ... (0.98) 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 266.45. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

266.455

Interest coverage (2025) ?
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

1.971

Liquidity indicators evolution
SARL CYCLES DESMAZEAU ET FILS

Sector positioning

Liquidity ratio
266.45 2025
2023
2024
2025
Q1: 179.0
Med: 238.48
Q3: 385.79
Good +12 pts over 3 years

In 2025, the liquidity ratio of SARL CYCLES DESMAZEAU ET ... (266.45) 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.

Interest coverage
1.97x 2025
2024
2025
Q1: 0.0x
Med: 1.47x
Q3: 8.09x
Good

In 2025, the interest coverage of SARL CYCLES DESMAZEAU ET ... (2.0x) 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. 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 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 182 k€ to permanently finance.

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

182 109 €

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

46 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

90 j

WCR in days of revenue (2025) ?
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

74 j

WCR and payment terms evolution
SARL CYCLES DESMAZEAU ET FILS

Positioning of SARL CYCLES DESMAZEAU ET FILS 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 SARL CYCLES DESMAZEAU ET FILS is estimated at 163 392 € (range 84 892€ - 350 525€). With an EBITDA of 61 502€, 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.

Estimated enterprise value 2025
137 transactions
84k€ 163k€ 350k€
163 392 € Range: 84 892€ - 350 525€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 502 € × 2.9x
Estimation 180 710 €
84 565€ - 413 653€
Revenue Multiple 30%
885 531 € × 0.17x
Estimation 150 790 €
86 727€ - 236 708€
Net Income Multiple 20%
54 006 € × 2.6x
Estimation 139 003 €
82 960€ - 363 432€

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 SARL CYCLES DESMAZEAU ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about SARL CYCLES DESMAZEAU ET FILS

What is the revenue of SARL CYCLES DESMAZEAU ET FILS ?

The revenue of SARL CYCLES DESMAZEAU ET FILS in 2025 is 886 k€.

Is SARL CYCLES DESMAZEAU ET FILS profitable?

Yes, SARL CYCLES DESMAZEAU ET FILS generated a net profit of 54 k€ in 2025.

Where is the headquarters of SARL CYCLES DESMAZEAU ET FILS ?

The headquarters of SARL CYCLES DESMAZEAU ET FILS is located in CHATELLERAULT (86100), in the department Vienne.

Where to find the tax return of SARL CYCLES DESMAZEAU ET FILS ?

The tax return of SARL CYCLES DESMAZEAU ET FILS 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 SARL CYCLES DESMAZEAU ET FILS operate?

SARL CYCLES DESMAZEAU ET FILS 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.