ART. EXPRESS FRIGORIFIQUE : revenue, balance sheet and financial ratios

ART. EXPRESS FRIGORIFIQUE is a French company founded 18 years ago, specialized in the sector Transports routiers de fret interurbains. Based in HAGUENAU (67500), this company of category PME shows in 2017 a revenue of 517 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 - ART. EXPRESS FRIGORIFIQUE (SIREN 502007461)
Indicator 2017 2016
Revenue 516 713 € 367 187 €
Net income 25 260 € -4 566 €
EBITDA 28 290 € 6 567 €
Net margin 4.9% -1.2%

Revenue and income statement

In 2017, ART. EXPRESS FRIGORIFIQUE achieves revenue of 517 k€. Vs 2016, growth of +41% (367 k€ -> 517 k€). After deducting consumption (0 €), gross margin stands at 517 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 5.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

516 713 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

516 713 €

EBITDA (2017) ?
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

28 290 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 572 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 260 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 44%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.857%

Financial autonomy (2017) ?
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

44.318%

Cash flow / Revenue (2017) ?
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

4.26%

Repayment capacity (2017) ?
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

0.553

Asset age ratio (2017) ?
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

9.9%

Solvency indicators evolution
ART. EXPRESS FRIGORIFIQUE

Sector positioning

Debt ratio
16.86 2017
2016
2017
Q1: 3.36
Med: 26.21
Q3: 77.3
Good

In 2017, the debt ratio of ART. EXPRESS FRIGORIFIQUE (16.86) 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
44.32% 2017
2016
2017
Q1: 19.72%
Med: 34.79%
Q3: 50.5%
Good +7 pts over 2 years

In 2017, the financial autonomy of ART. EXPRESS FRIGORIFIQUE (44.3%) 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
0.55 years 2017
2016
2017
Q1: 0.0 years
Med: 0.26 years
Q3: 1.81 years
Average

In 2017, the repayment capacity of ART. EXPRESS FRIGORIFIQUE (0.55) 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 198.54. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2017) ?
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

198.538

Interest coverage (2017) ?
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

1.499

Liquidity indicators evolution
ART. EXPRESS FRIGORIFIQUE

Sector positioning

Liquidity ratio
198.54 2017
2016
2017
Q1: 125.94
Med: 166.5
Q3: 232.86
Good +23 pts over 2 years

In 2017, the liquidity ratio of ART. EXPRESS FRIGORIFIQUE (198.54) 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
1.5x 2017
2016
2017
Q1: 0.0x
Med: 0.63x
Q3: 3.67x
Good -18 pts over 2 years

In 2017, the interest coverage of ART. EXPRESS FRIGORIFIQUE (1.5x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 37 days of revenue, i.e. 53 k€ to permanently finance.

Operating WCR (2017) ?
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

53 454 €

Customer credit (2017) ?
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

57 j

Supplier credit (2017) ?
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 (2017) ?
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

0 j

WCR in days of revenue (2017) ?
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

37 j

WCR and payment terms evolution
ART. EXPRESS FRIGORIFIQUE

Positioning of ART. EXPRESS FRIGORIFIQUE in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (48 transactions). This range of 34 265€ to 138 218€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
34k€ 45k€ 138k€
45 494 € Range: 34 265€ - 138 218€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 48 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 (Transports routiers de fret interurbains)

Compare ART. EXPRESS FRIGORIFIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about ART. EXPRESS FRIGORIFIQUE

What is the revenue of ART. EXPRESS FRIGORIFIQUE ?

The revenue of ART. EXPRESS FRIGORIFIQUE in 2017 is 517 k€.

Is ART. EXPRESS FRIGORIFIQUE profitable?

Yes, ART. EXPRESS FRIGORIFIQUE generated a net profit of 25 k€ in 2017.

Where is the headquarters of ART. EXPRESS FRIGORIFIQUE ?

The headquarters of ART. EXPRESS FRIGORIFIQUE is located in HAGUENAU (67500), in the department Bas-Rhin.

Where to find the tax return of ART. EXPRESS FRIGORIFIQUE ?

The tax return of ART. EXPRESS FRIGORIFIQUE 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 ART. EXPRESS FRIGORIFIQUE operate?

ART. EXPRESS FRIGORIFIQUE operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.