SOC D'IMPORTATION MOTOS ACCESSOIRES : revenue, balance sheet and financial ratios

SOC D'IMPORTATION MOTOS ACCESSOIRES is a French company founded 50 years ago, specialized in the sector Commerce et réparation de motocycles. Based in LEVERNOIS (21200), this company of category PME shows in 2024 a revenue of 42.9 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 - SOC D'IMPORTATION MOTOS ACCESSOIRES (SIREN 306928649)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 42 863 812 € 41 929 669 € 50 945 556 € 48 079 353 € 38 212 721 € 39 394 880 € 20 171 963 € 21 656 963 € 22 036 909 €
Net income -2 676 057 € 134 730 € 1 557 495 € 2 016 500 € 2 267 979 € 1 659 386 € 182 217 € 418 296 € 150 289 €
EBITDA 232 092 € 1 283 496 € 2 449 383 € 3 864 739 € 1 452 569 € 3 203 568 € 622 303 € 603 065 € 281 842 €
Net margin -6.2% 0.3% 3.1% 4.2% 5.9% 4.2% 0.9% 1.9% 0.7%

Revenue and income statement

In 2024, SOC D'IMPORTATION MOTOS ACCESSOIRES achieves revenue of 42.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Vs 2023: +2%. After deducting consumption (32.9 M€), gross margin stands at 9.9 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 232 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -82%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2.7 M€ (-6.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

42 863 812 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 929 156 €

EBITDA (2024) ?
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

232 092 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-105 432 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 676 057 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

132.047%

Financial autonomy (2024) ?
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

34.513%

Cash flow / Revenue (2024) ?
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

-2.042%

Repayment capacity (2024) ?
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

-12.782

Asset age ratio (2024) ?
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

21.3%

Solvency indicators evolution
SOC D'IMPORTATION MOTOS ACCESSOIRES

Sector positioning

Debt ratio
132.05 2024
2022
2023
2024
Q1: 7.73
Med: 34.51
Q3: 99.55
Average

In 2024, the debt ratio of SOC D'IMPORTATION MOTOS A... (132.05) 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
34.51% 2024
2022
2023
2024
Q1: 18.65%
Med: 38.73%
Q3: 59.85%
Average

In 2024, the financial autonomy of SOC D'IMPORTATION MOTOS A... (34.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-12.78 years 2024
2022
2023
2024
Q1: -0.34 years
Med: 0.46 years
Q3: 3.26 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOC D'IMPORTATION MOTOS A... (-12.78) 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 481.56. 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 448.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

481.557

Interest coverage (2024) ?
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

448.863

Liquidity indicators evolution
SOC D'IMPORTATION MOTOS ACCESSOIRES

Sector positioning

Liquidity ratio
481.56 2024
2022
2023
2024
Q1: 160.09
Med: 227.3
Q3: 352.06
Excellent

In 2024, the liquidity ratio of SOC D'IMPORTATION MOTOS A... (481.56) 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.

Interest coverage
448.86x 2024
2022
2023
2024
Q1: -0.63x
Med: 1.46x
Q3: 12.42x
Excellent +8 pts over 3 years

In 2024, the interest coverage of SOC D'IMPORTATION MOTOS A... (448.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 171 days of revenue, i.e. 20.3 M€ to permanently finance. Over 2016-2024, WCR increased by +78%, requiring additional financing.

Operating WCR (2024) ?
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

20 303 302 €

Customer credit (2024) ?
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

24 j

Supplier credit (2024) ?
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

32 j

Inventory turnover (2024) ?
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

132 j

WCR in days of revenue (2024) ?
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

171 j

WCR and payment terms evolution
SOC D'IMPORTATION MOTOS ACCESSOIRES

Positioning of SOC D'IMPORTATION MOTOS ACCESSOIRES 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 SOC D'IMPORTATION MOTOS ACCESSOIRES is estimated at 3 163 325 € (range 1 773 691€ - 5 272 303€). With an EBITDA of 232 092€, 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 2024
137 transactions
1773k€ 3163k€ 5272k€
3 163 325 € Range: 1 773 691€ - 5 272 303€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
232 092 € × 2.9x
Estimation 681 952 €
319 126€ - 1 561 017€
Revenue Multiple 30%
42 863 812 € × 0.17x
Estimation 7 298 950 €
4 197 968€ - 11 457 782€

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 SOC D'IMPORTATION MOTOS ACCESSOIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about SOC D'IMPORTATION MOTOS ACCESSOIRES

What is the revenue of SOC D'IMPORTATION MOTOS ACCESSOIRES ?

The revenue of SOC D'IMPORTATION MOTOS ACCESSOIRES in 2024 is 42.9 M€.

Is SOC D'IMPORTATION MOTOS ACCESSOIRES profitable?

SOC D'IMPORTATION MOTOS ACCESSOIRES recorded a net loss in 2024.

Where is the headquarters of SOC D'IMPORTATION MOTOS ACCESSOIRES ?

The headquarters of SOC D'IMPORTATION MOTOS ACCESSOIRES is located in LEVERNOIS (21200), in the department Cote-d'Or.

Where to find the tax return of SOC D'IMPORTATION MOTOS ACCESSOIRES ?

The tax return of SOC D'IMPORTATION MOTOS ACCESSOIRES 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 SOC D'IMPORTATION MOTOS ACCESSOIRES operate?

SOC D'IMPORTATION MOTOS ACCESSOIRES 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.