TOYS MOTORS EST : revenue, balance sheet and financial ratios

TOYS MOTORS EST is a French company founded 41 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in HŒNHEIM (67800), this company of category ETI shows in 2023 a revenue of 46.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TOYS MOTORS EST (SIREN 331182691)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 46 521 967 € 46 880 373 € 47 312 015 € 43 258 182 € 47 688 723 € 46 695 258 € 41 308 841 € 34 039 128 €
Net income 894 960 € 1 065 214 € 680 271 € 23 249 € 190 457 € 657 249 € 771 246 € 596 536 €
EBITDA 1 554 133 € 1 253 428 € 694 821 € 203 519 € 486 564 € 339 069 € 696 752 € 383 431 €
Net margin 1.9% 2.3% 1.4% 0.1% 0.4% 1.4% 1.9% 1.8%

Revenue and income statement

In 2023, TOYS MOTORS EST achieves revenue of 46.5 M€. Revenue is growing positively over 8 years (CAGR: +4.6%). Slight decline of -1% vs 2022. After deducting consumption (37.8 M€), gross margin stands at 8.8 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 895 k€, i.e. 1.9% 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

46 521 967 €

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

8 755 320 €

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

1 554 133 €

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

1 411 614 €

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

894 960 €

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

3.3%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% 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

39.535%

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

26.98%

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

2.116%

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

0.262

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

18.2%

Solvency indicators evolution
TOYS MOTORS EST

Sector positioning

Debt ratio
39.53 2023
2021
2022
2023
Q1: 5.31
Med: 46.55
Q3: 142.32
Good

In 2023, the debt ratio of TOYS MOTORS EST (39.53) 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
26.98% 2023
2021
2022
2023
Q1: 10.96%
Med: 26.91%
Q3: 51.24%
Good

In 2023, the financial autonomy of TOYS MOTORS EST (27.0%) 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
0.26 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Good -20 pts over 3 years

In 2023, the repayment capacity of TOYS MOTORS EST (0.26) 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 135.66. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.

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

135.657

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

10.978

Liquidity indicators evolution
TOYS MOTORS EST

Sector positioning

Liquidity ratio
135.66 2023
2021
2022
2023
Q1: 135.04
Med: 203.84
Q3: 381.78
Average

In 2023, the liquidity ratio of TOYS MOTORS EST (135.66) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
10.98x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.09x
Q3: 18.9x
Good -12 pts over 3 years

In 2023, the interest coverage of TOYS MOTORS EST (11.0x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 79 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 133 days of revenue, i.e. 17.2 M€ to permanently finance. Over 2016-2023, WCR increased by +102%, requiring additional financing.

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

17 214 989 €

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

16 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

81 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

79 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

133 j

WCR and payment terms evolution
TOYS MOTORS EST

Positioning of TOYS MOTORS EST in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of TOYS MOTORS EST is estimated at 3 169 289 € (range 1 338 466€ - 7 659 735€). With an EBITDA of 1 554 133€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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
149 transactions
1338k€ 3169k€ 7659k€
3 169 289 € Range: 1 338 466€ - 7 659 735€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 554 133 € × 1.3x
Estimation 2 064 076 €
516 734€ - 5 275 552€
Revenue Multiple 30%
46 521 967 € × 0.13x
Estimation 5 892 633 €
3 292 695€ - 14 546 570€
Net Income Multiple 20%
894 960 € × 2.1x
Estimation 1 847 307 €
461 458€ - 3 289 942€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 voitures et de véhicules automobiles légers)

Compare TOYS MOTORS EST with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about TOYS MOTORS EST

What is the revenue of TOYS MOTORS EST ?

The revenue of TOYS MOTORS EST in 2023 is 46.5 M€.

Is TOYS MOTORS EST profitable?

Yes, TOYS MOTORS EST generated a net profit of 895 k€ in 2023.

Where is the headquarters of TOYS MOTORS EST ?

The headquarters of TOYS MOTORS EST is located in HŒNHEIM (67800), in the department Bas-Rhin.

Where to find the tax return of TOYS MOTORS EST ?

The tax return of TOYS MOTORS EST 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 TOYS MOTORS EST operate?

TOYS MOTORS EST operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.