STATION MOTONAUTIQUE MOSELLE : revenue, balance sheet and financial ratios

STATION MOTONAUTIQUE MOSELLE is a French company founded 61 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LONGEVILLE-LES-METZ (57050), this company of category PME shows in 2021 a revenue of 468 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 - STATION MOTONAUTIQUE MOSELLE (SIREN 365800382)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 467 716 € 325 715 € 396 503 € 415 878 € 481 144 € 278 407 €
Net income 47 117 € 46 818 € 28 614 € 2 211 € 20 044 € -30 729 €
EBITDA 46 470 € 46 569 € 25 021 € 3 774 € 22 249 € -29 805 €
Net margin 10.1% 14.4% 7.2% 0.5% 4.2% -11.0%

Revenue and income statement

In 2021, STATION MOTONAUTIQUE MOSELLE achieves revenue of 468 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +10.9%. Vs 2020, growth of +44% (326 k€ -> 468 k€). After deducting consumption (331 k€), gross margin stands at 137 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 9.9% of revenue. Warning negative scissor effect: despite revenue change (+44%), EBITDA varies by -0%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

467 716 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

136 818 €

EBITDA (2021) ?
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

46 470 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 759 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

47 117 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 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 60%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.757%

Financial autonomy (2021) ?
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

59.963%

Cash flow / Revenue (2021) ?
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

9.217%

Repayment capacity (2021) ?
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

1.349

Asset age ratio (2021) ?
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

1.2%

Solvency indicators evolution
STATION MOTONAUTIQUE MOSELLE

Sector positioning

Debt ratio
27.76 2021
2019
2020
2021
Q1: 14.5
Med: 58.18
Q3: 145.79
Good

In 2021, the debt ratio of STATION MOTONAUTIQUE MOSELLE (27.76) 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
59.96% 2021
2019
2020
2021
Q1: 17.43%
Med: 34.83%
Q3: 54.22%
Excellent

In 2021, the financial autonomy of STATION MOTONAUTIQUE MOSELLE (60.0%) 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
1.35 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 1.41 years
Q3: 4.13 years
Good

In 2021, the repayment capacity of STATION MOTONAUTIQUE MOSELLE (1.35) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 421.81. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

421.813

Interest coverage (2021) ?
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

1.633

Liquidity indicators evolution
STATION MOTONAUTIQUE MOSELLE

Sector positioning

Liquidity ratio
421.81 2021
2019
2020
2021
Q1: 165.3
Med: 251.6
Q3: 373.74
Excellent

In 2021, the liquidity ratio of STATION MOTONAUTIQUE MOSELLE (421.81) 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
1.63x 2021
2019
2020
2021
Q1: 0.0x
Med: 1.03x
Q3: 3.56x
Good +31 pts over 3 years

In 2021, the interest coverage of STATION MOTONAUTIQUE MOSELLE (1.6x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 111 days of revenue, i.e. 145 k€ to permanently finance. Over 2016-2021, WCR increased by +125%, requiring additional financing.

Operating WCR (2021) ?
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

144 566 €

Customer credit (2021) ?
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

50 j

Supplier credit (2021) ?
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

44 j

Inventory turnover (2021) ?
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

82 j

WCR in days of revenue (2021) ?
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

111 j

WCR and payment terms evolution
STATION MOTONAUTIQUE MOSELLE

Positioning of STATION MOTONAUTIQUE MOSELLE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 113 023€ to 399 151€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
113k€ 182k€ 399k€
182 191 € Range: 113 023€ - 399 151€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 de détail d'articles de sport en magasin spécialisé)

Compare STATION MOTONAUTIQUE MOSELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about STATION MOTONAUTIQUE MOSELLE

What is the revenue of STATION MOTONAUTIQUE MOSELLE ?

The revenue of STATION MOTONAUTIQUE MOSELLE in 2021 is 468 k€.

Is STATION MOTONAUTIQUE MOSELLE profitable?

Yes, STATION MOTONAUTIQUE MOSELLE generated a net profit of 47 k€ in 2021.

Where is the headquarters of STATION MOTONAUTIQUE MOSELLE ?

The headquarters of STATION MOTONAUTIQUE MOSELLE is located in LONGEVILLE-LES-METZ (57050), in the department Moselle.

Where to find the tax return of STATION MOTONAUTIQUE MOSELLE ?

The tax return of STATION MOTONAUTIQUE MOSELLE 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 STATION MOTONAUTIQUE MOSELLE operate?

STATION MOTONAUTIQUE MOSELLE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.