STEPHANE MOTOCULTURE : revenue, balance sheet and financial ratios

STEPHANE MOTOCULTURE is a French company founded 18 years ago, specialized in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin. Based in LUMBRES (62380), this company of category PME shows in 2022 a revenue of 1.7 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 - STEPHANE MOTOCULTURE (SIREN 501492235)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 741 168 € N/C N/C 1 349 277 € N/C N/C N/C
Net income 151 998 € 323 756 € 118 675 € 140 989 € 132 572 € 122 779 € 114 347 €
EBITDA 202 982 € N/C N/C 139 864 € N/C N/C N/C
Net margin 8.7% N/C N/C 10.4% N/C N/C N/C

Revenue and income statement

In 2022, STEPHANE MOTOCULTURE achieves revenue of 1.7 M€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. After deducting consumption (1.2 M€), gross margin stands at 573 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 203 k€, representing 11.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 152 k€, i.e. 8.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 741 168 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

572 946 €

EBITDA (2022) ?
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

202 982 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

201 417 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

151 998 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.7%

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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 202%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

201.599%

Financial autonomy (2022) ?
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

21.39%

Cash flow / Revenue (2022) ?
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

8.812%

Repayment capacity (2022) ?
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

2.093

Asset age ratio (2022) ?
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

15.5%

Solvency indicators evolution
STEPHANE MOTOCULTURE

Sector positioning

Debt ratio
201.6 2022
2020
2021
2022
Q1: 0.0
Med: 16.58
Q3: 84.44
Watch

In 2022, the debt ratio of STEPHANE MOTOCULTURE (201.60) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.39% 2022
2020
2021
2022
Q1: 4.76%
Med: 27.01%
Q3: 52.79%
Average +11 pts over 3 years

In 2022, the financial autonomy of STEPHANE MOTOCULTURE (21.4%) 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
2.09 years 2022
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.66 years
Watch

In 2022, the repayment capacity of STEPHANE MOTOCULTURE (2.09) 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 266.38. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

266.385

Interest coverage (2022) ?
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

0.171

Liquidity indicators evolution
STEPHANE MOTOCULTURE

Sector positioning

Liquidity ratio
266.38 2022
2020
2021
2022
Q1: 138.45
Med: 199.55
Q3: 304.28
Good -10 pts over 3 years

In 2022, the liquidity ratio of STEPHANE MOTOCULTURE (266.38) 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
0.17x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Good

In 2022, the interest coverage of STEPHANE MOTOCULTURE (0.2x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 59 days of revenue, i.e. 283 k€ to permanently finance.

Operating WCR (2022) ?
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

283 253 €

Customer credit (2022) ?
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

10 j

Supplier credit (2022) ?
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

30 j

Inventory turnover (2022) ?
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

68 j

WCR in days of revenue (2022) ?
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

59 j

WCR and payment terms evolution
STEPHANE MOTOCULTURE

Positioning of STEPHANE MOTOCULTURE in its sector

Comparison with sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Valuation estimate

Based on 100 transactions of similar company sales (all years), the value of STEPHANE MOTOCULTURE is estimated at 965 682 € (range 505 455€ - 1 531 288€). With an EBITDA of 202 982€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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 2022
100 transactions
505k€ 965k€ 1531k€
965 682 € Range: 505 455€ - 1 531 288€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
202 982 € × 5.6x
Estimation 1 135 372 €
542 963€ - 1 744 709€
Revenue Multiple 30%
1 741 168 € × 0.53x
Estimation 925 928 €
585 676€ - 1 473 514€
Net Income Multiple 20%
151 998 € × 4.0x
Estimation 601 092 €
291 355€ - 1 084 400€
How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin)

Compare STEPHANE MOTOCULTURE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Frequently asked questions about STEPHANE MOTOCULTURE

What is the revenue of STEPHANE MOTOCULTURE ?

The revenue of STEPHANE MOTOCULTURE in 2022 is 1.7 M€.

Is STEPHANE MOTOCULTURE profitable?

Yes, STEPHANE MOTOCULTURE generated a net profit of 152 k€ in 2022.

Where is the headquarters of STEPHANE MOTOCULTURE ?

The headquarters of STEPHANE MOTOCULTURE is located in LUMBRES (62380), in the department Pas-de-Calais.

Where to find the tax return of STEPHANE MOTOCULTURE ?

The tax return of STEPHANE 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 STEPHANE MOTOCULTURE operate?

STEPHANE MOTOCULTURE operates in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin (NAF code 95.22Z). See the 'Sector positioning' section above to compare the company with its competitors.