TOYS MOTORS NANCY : revenue, balance sheet and financial ratios

TOYS MOTORS NANCY is a French company now closed founded 48 years ago, formerly specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in MAXEVILLE (54320), this company of category ETI shows in 2024 a revenue of 37.8 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 - TOYS MOTORS NANCY (SIREN 313525909)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 37 830 892 € 27 564 831 € 23 712 294 € 22 414 417 € 19 495 852 € 21 929 831 € 21 996 622 € 23 470 790 € 19 907 433 €
Net income 161 222 € 446 181 € 539 789 € 294 836 € -199 757 € 8 893 € 219 718 € 44 190 € 83 817 €
EBITDA 677 098 € 839 763 € 590 657 € 337 562 € -107 106 € 36 513 € 244 636 € 77 905 € 71 884 €
Net margin 0.4% 1.6% 2.3% 1.3% -1.0% 0.0% 1.0% 0.2% 0.4%

Revenue and income statement

In 2024, TOYS MOTORS NANCY achieves revenue of 37.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2023, growth of +37% (27.6 M€ -> 37.8 M€). After deducting consumption (32.3 M€), gross margin stands at 5.5 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 677 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 161 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

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

37 830 892 €

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

5 497 922 €

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

677 098 €

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

524 383 €

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

161 222 €

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

1.8%

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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 248%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

247.733%

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

9.509%

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

0.803%

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

1.476

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

48.9%

Solvency indicators evolution
TOYS MOTORS NANCY

Sector positioning

Debt ratio
247.73 2024
2022
2023
2024
Q1: 5.46
Med: 23.95
Q3: 69.2
Average

In 2024, the debt ratio of TOYS MOTORS NANCY (247.73) 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
9.51% 2024
2022
2023
2024
Q1: 21.34%
Med: 45.54%
Q3: 63.3%
Average

In 2024, the financial autonomy of TOYS MOTORS NANCY (9.5%) 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
1.48 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average -9 pts over 3 years

In 2024, the repayment capacity of TOYS MOTORS NANCY (1.48) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 102.76. 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 46.3x. 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

102.757

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

46.296

Liquidity indicators evolution
TOYS MOTORS NANCY

Sector positioning

Liquidity ratio
102.76 2024
2022
2023
2024
Q1: 142.55
Med: 216.97
Q3: 327.22
Watch -9 pts over 3 years

In 2024, the liquidity ratio of TOYS MOTORS NANCY (102.76) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
46.3x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.7x
Excellent

In 2024, the interest coverage of TOYS MOTORS NANCY (46.3x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 100 days of revenue, i.e. 10.5 M€ to permanently finance. Over 2016-2024, WCR increased by +113%, 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

10 507 530 €

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

11 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

76 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

76 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

100 j

WCR and payment terms evolution
TOYS MOTORS NANCY

Positioning of TOYS MOTORS NANCY in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of TOYS MOTORS NANCY is estimated at 5 955 840 € (range 3 376 469€ - 10 761 141€). With an EBITDA of 677 098€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
3376k€ 5955k€ 10761k€
5 955 840 € Range: 3 376 469€ - 10 761 141€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
677 098 € × 5.5x
Estimation 3 739 797 €
1 427 941€ - 6 065 830€
Revenue Multiple 30%
37 830 892 € × 0.35x
Estimation 13 132 959 €
8 704 696€ - 24 648 342€
Net Income Multiple 20%
161 222 € × 4.5x
Estimation 730 272 €
255 455€ - 1 668 617€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

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

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about TOYS MOTORS NANCY

What is the revenue of TOYS MOTORS NANCY ?

The revenue of TOYS MOTORS NANCY in 2024 is 37.8 M€.

Is TOYS MOTORS NANCY profitable?

Yes, TOYS MOTORS NANCY generated a net profit of 161 k€ in 2024.

Where is the headquarters of TOYS MOTORS NANCY ?

The headquarters of TOYS MOTORS NANCY is located in MAXEVILLE (54320), in the department Meurthe-et-Moselle.

Where to find the tax return of TOYS MOTORS NANCY ?

The tax return of TOYS MOTORS NANCY 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 NANCY operate?

TOYS MOTORS NANCY operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.