THIONVILLE EQUIPEMENT DU MOTARD - TEM : revenue, balance sheet and financial ratios

THIONVILLE EQUIPEMENT DU MOTARD - TEM is a French company founded 13 years ago, specialized in the sector Commerce et réparation de motocycles. Based in THIONVILLE (57100), this company of category PME shows in 2023 a revenue of 946 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 - THIONVILLE EQUIPEMENT DU MOTARD - TEM (SIREN 792448953)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 945 846 € 808 282 € 711 248 € 798 449 € 745 130 € 673 875 € 597 009 €
Net income 36 176 € 33 282 € 37 412 € 48 869 € 46 422 € 50 667 € 24 217 €
EBITDA 85 494 € 75 444 € 79 034 € 100 037 € 94 562 € 106 249 € 67 207 €
Net margin 3.8% 4.1% 5.3% 6.1% 6.2% 7.5% 4.1%

Revenue and income statement

In 2023, THIONVILLE EQUIPEMENT DU MOTARD - TEM achieves revenue of 946 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Vs 2021, growth of +17% (808 k€ -> 946 k€). After deducting consumption (574 k€), gross margin stands at 372 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 9.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

945 846 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

371 892 €

EBITDA (2023) ?
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

85 494 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 806 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 176 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.0%

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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 3%. 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 72%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.111%

Financial autonomy (2023) ?
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

72.482%

Cash flow / Revenue (2023) ?
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

4.765%

Repayment capacity (2023) ?
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

0.235

Asset age ratio (2023) ?
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

58.6%

Solvency indicators evolution
THIONVILLE EQUIPEMENT DU MOTARD - TEM

Sector positioning

Debt ratio
3.11 2023
2020
2021
2023
Q1: 10.63
Med: 42.48
Q3: 120.15
Excellent -8 pts over 3 years

In 2023, the debt ratio of THIONVILLE EQUIPEMENT DU ... (3.11) 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.

Financial autonomy
72.48% 2023
2020
2021
2023
Q1: 18.62%
Med: 35.43%
Q3: 55.35%
Excellent

In 2023, the financial autonomy of THIONVILLE EQUIPEMENT DU ... (72.5%) 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
0.23 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.93 years
Q3: 3.53 years
Good -21 pts over 3 years

In 2023, the repayment capacity of THIONVILLE EQUIPEMENT DU ... (0.23) 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 328.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

328.722

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
THIONVILLE EQUIPEMENT DU MOTARD - TEM

Sector positioning

Liquidity ratio
328.72 2023
2020
2021
2023
Q1: 164.99
Med: 226.66
Q3: 333.81
Good

In 2023, the liquidity ratio of THIONVILLE EQUIPEMENT DU ... (328.72) 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
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 2.21x
Q3: 11.47x
Average -11 pts over 3 years

In 2023, the interest coverage of THIONVILLE EQUIPEMENT DU ... (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) 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: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 42 days of revenue, i.e. 110 k€ to permanently finance.

Operating WCR (2023) ?
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

109 851 €

Customer credit (2023) ?
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 (2023) ?
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

33 j

Inventory turnover (2023) ?
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

60 j

WCR in days of revenue (2023) ?
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

42 j

WCR and payment terms evolution
THIONVILLE EQUIPEMENT DU MOTARD - TEM

Positioning of THIONVILLE EQUIPEMENT DU MOTARD - TEM 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 THIONVILLE EQUIPEMENT DU MOTARD - TEM is estimated at 192 543 € (range 97 681€ - 412 048€). With an EBITDA of 85 494€, 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 2023
137 transactions
97k€ 192k€ 412k€
192 543 € Range: 97 681€ - 412 048€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
85 494 € × 2.9x
Estimation 251 205 €
117 554€ - 575 020€
Revenue Multiple 30%
945 846 € × 0.17x
Estimation 161 061 €
92 634€ - 252 831€
Net Income Multiple 20%
36 176 € × 2.6x
Estimation 93 111 €
55 571€ - 243 445€

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 THIONVILLE EQUIPEMENT DU MOTARD - TEM with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about THIONVILLE EQUIPEMENT DU MOTARD - TEM

What is the revenue of THIONVILLE EQUIPEMENT DU MOTARD - TEM ?

The revenue of THIONVILLE EQUIPEMENT DU MOTARD - TEM in 2023 is 946 k€.

Is THIONVILLE EQUIPEMENT DU MOTARD - TEM profitable?

Yes, THIONVILLE EQUIPEMENT DU MOTARD - TEM generated a net profit of 36 k€ in 2023.

Where is the headquarters of THIONVILLE EQUIPEMENT DU MOTARD - TEM ?

The headquarters of THIONVILLE EQUIPEMENT DU MOTARD - TEM is located in THIONVILLE (57100), in the department Moselle.

Where to find the tax return of THIONVILLE EQUIPEMENT DU MOTARD - TEM ?

The tax return of THIONVILLE EQUIPEMENT DU MOTARD - TEM 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 THIONVILLE EQUIPEMENT DU MOTARD - TEM operate?

THIONVILLE EQUIPEMENT DU MOTARD - TEM 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.