BERTO GOUPILLE LANDRIAU : revenue, balance sheet and financial ratios

BERTO GOUPILLE LANDRIAU is a French company founded 49 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-LAURENT-SUR-SEVRE (85290), this company of category ETI shows in 2024 a revenue of 16.3 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 - BERTO GOUPILLE LANDRIAU (SIREN 309409969)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015 2014
Revenue 16 338 013 € 17 693 397 € 18 595 559 € 18 876 007 € 14 971 614 € 18 997 693 € 21 920 988 € 21 054 128 € 18 981 087 € 19 113 643 €
Net income 300 070 € 781 131 € 516 325 € 179 607 € -93 856 € 164 489 € 318 665 € 828 875 € 824 258 € 689 025 €
EBITDA -48 098 € 274 019 € 278 161 € 122 953 € -469 577 € 36 843 € 14 662 € 834 641 € 1 133 838 € 1 243 024 €
Net margin 1.8% 4.4% 2.8% 1.0% -0.6% 0.9% 1.5% 3.9% 4.3% 3.6%

Revenue and income statement

In 2024, BERTO GOUPILLE LANDRIAU achieves revenue of 16.3 M€. Activity remains stable over the period (CAGR: -1.6%). Slight decline of -8% vs 2023. After deducting consumption (2.2 M€), gross margin stands at 14.2 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -48 k€, representing -0.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 300 k€, i.e. 1.8% 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

16 338 013 €

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

14 185 848 €

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

-48 098 €

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

-105 385 €

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

300 070 €

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

-0.3%

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 0%. 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 88%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% 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

0.005%

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

88.202%

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

1.971%

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

0.003

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

23.4%

Solvency indicators evolution
BERTO GOUPILLE LANDRIAU

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Excellent

In 2024, the debt ratio of BERTO GOUPILLE LANDRIAU (0.01) 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
88.2% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Excellent

In 2024, the financial autonomy of BERTO GOUPILLE LANDRIAU (88.2%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Good +10 pts over 3 years

In 2024, the repayment capacity of BERTO GOUPILLE LANDRIAU (0.00) 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 811.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

811.343

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

0.0

Liquidity indicators evolution
BERTO GOUPILLE LANDRIAU

Sector positioning

Liquidity ratio
811.34 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Excellent

In 2024, the liquidity ratio of BERTO GOUPILLE LANDRIAU (811.34) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Good +25 pts over 3 years

In 2024, the interest coverage of BERTO GOUPILLE LANDRIAU (0.0x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 405 days of revenue, i.e. 18.4 M€ to permanently finance. Over 2014-2024, WCR increased by +72%, 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

18 396 766 €

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

42 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

36 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

3 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

405 j

WCR and payment terms evolution
BERTO GOUPILLE LANDRIAU

Positioning of BERTO GOUPILLE LANDRIAU in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of BERTO GOUPILLE LANDRIAU is estimated at 2 628 004 € (range 1 090 675€ - 4 731 661€). The price/revenue ratio is 0.23x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
71 tx
1090k€ 2628k€ 4731k€
2 628 004 € Range: 1 090 675€ - 4 731 661€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
16 338 013 € × 0.23x
Estimation 3 703 567 €
1 730 027€ - 6 039 451€
Net Income Multiple 20%
300 070 € × 3.4x
Estimation 1 014 661 €
131 648€ - 2 769 978€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 BERTO GOUPILLE LANDRIAU with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about BERTO GOUPILLE LANDRIAU

What is the revenue of BERTO GOUPILLE LANDRIAU ?

The revenue of BERTO GOUPILLE LANDRIAU in 2024 is 16.3 M€.

Is BERTO GOUPILLE LANDRIAU profitable?

Yes, BERTO GOUPILLE LANDRIAU generated a net profit of 300 k€ in 2024.

Where is the headquarters of BERTO GOUPILLE LANDRIAU ?

The headquarters of BERTO GOUPILLE LANDRIAU is located in SAINT-LAURENT-SUR-SEVRE (85290), in the department Vendee.

Where to find the tax return of BERTO GOUPILLE LANDRIAU ?

The tax return of BERTO GOUPILLE LANDRIAU 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 BERTO GOUPILLE LANDRIAU operate?

BERTO GOUPILLE LANDRIAU 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.