AVRIL DANIEL ET FILS : revenue, balance sheet and financial ratios

AVRIL DANIEL ET FILS is a French company founded 26 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-MAGNE-DE-CASTILLON (33350), this company of category PME shows in 2017 a revenue of 9.8 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 - AVRIL DANIEL ET FILS (SIREN 424140424)
Indicator 2023 2022 2017 2016
Revenue N/C N/C 9 835 781 € 9 270 721 €
Net income 31 354 € 45 463 € 151 919 € 227 734 €
EBITDA N/C N/C -24 672 € 8 048 €
Net margin N/C N/C 1.5% 2.5%

Revenue and income statement

In 2023, AVRIL DANIEL ET FILS generates positive net income of 31 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 228 k€ -> 31 k€.

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

31 354 €

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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 227%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

226.746%

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

9.296%

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

21.9%

Solvency indicators evolution
AVRIL DANIEL ET FILS

Sector positioning

Debt ratio
226.75 2023
2017
2022
2023
Q1: 4.55
Med: 33.71
Q3: 97.62
Average

In 2023, the debt ratio of AVRIL DANIEL ET FILS (226.75) 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
9.3% 2023
2017
2022
2023
Q1: 17.6%
Med: 34.08%
Q3: 51.24%
Average -15 pts over 3 years

In 2023, the financial autonomy of AVRIL DANIEL ET FILS (9.3%) 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
-12.47 years 2017
2017
Q1: 0.0 years
Med: 0.26 years
Q3: 1.81 years
Excellent

In 2017, the repayment capacity of AVRIL DANIEL ET FILS (-12.47) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 100.03. 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

100.031

Liquidity indicators evolution
AVRIL DANIEL ET FILS

Sector positioning

Liquidity ratio
100.03 2023
2017
2022
2023
Q1: 126.62
Med: 173.62
Q3: 248.44
Watch -8 pts over 3 years

In 2023, the liquidity ratio of AVRIL DANIEL ET FILS (100.03) 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
-68.89x 2017
2017
Q1: 0.0x
Med: 0.63x
Q3: 3.67x
Average

In 2017, the interest coverage of AVRIL DANIEL ET FILS (-68.9x) 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.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
AVRIL DANIEL ET FILS

Positioning of AVRIL DANIEL ET FILS in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 53 transactions of similar company sales in 2023, the value of AVRIL DANIEL ET FILS is estimated at 52 467 € (range 23 431€ - 238 459€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
53 tx
23k€ 52k€ 238k€
52 467 € Range: 23 431€ - 238 459€
NAF 5 année 2023

Valuation method used

Net Income Multiple
31 354 € × 1.7x = 52 468 €
Range: 23 432€ - 238 460€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 AVRIL DANIEL ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about AVRIL DANIEL ET FILS

What is the revenue of AVRIL DANIEL ET FILS ?

The revenue of AVRIL DANIEL ET FILS in 2017 is 9.8 M€.

Is AVRIL DANIEL ET FILS profitable?

Yes, AVRIL DANIEL ET FILS generated a net profit of 31 k€ in 2023.

Where is the headquarters of AVRIL DANIEL ET FILS ?

The headquarters of AVRIL DANIEL ET FILS is located in SAINT-MAGNE-DE-CASTILLON (33350), in the department Gironde.

Where to find the tax return of AVRIL DANIEL ET FILS ?

The tax return of AVRIL DANIEL ET FILS 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 AVRIL DANIEL ET FILS operate?

AVRIL DANIEL ET FILS 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.