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CHRISTOPHE TRANSPORT : revenue, balance sheet and financial ratios

CHRISTOPHE TRANSPORT is a French company founded 30 years ago, specialized in the sector Transports routiers de fret interurbains. Based in MERVILLE (31330), this company of category PME shows in 2016 a revenue of 385 k€. 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 - CHRISTOPHE TRANSPORT (SIREN 404373961)
Indicator 2016
Revenue 384 574 €
Net income 22 147 €
EBITDA -13 877 €
Net margin 5.8%

Revenue and income statement

In 2016, CHRISTOPHE TRANSPORT achieves revenue of 385 k€. After deducting consumption (0 €), gross margin stands at 385 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 -14 k€, representing -3.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

384 574 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

384 574 €

EBITDA (2016) ?
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

-13 877 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 818 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 147 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.6%

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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 -58%. 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 -77%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-57.908%

Financial autonomy (2016) ?
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

-76.912%

Cash flow / Revenue (2016) ?
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

-3.097%

Repayment capacity (2016) ?
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

-2.274

Asset age ratio (2016) ?
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

18.1%

Solvency indicators evolution
CHRISTOPHE TRANSPORT

Sector positioning

Debt ratio
-57.91 2016
2016
Q1: 1.82
Med: 22.75
Q3: 75.32
Excellent

In 2016, the debt ratio of CHRISTOPHE TRANSPORT (-57.91) 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
-76.91% 2016
2016
Q1: 17.78%
Med: 33.72%
Q3: 49.79%
Watch

In 2016, the financial autonomy of CHRISTOPHE TRANSPORT (-76.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.27 years 2016
2016
Q1: 0.0 years
Med: 0.25 years
Q3: 1.76 years
Excellent

In 2016, the repayment capacity of CHRISTOPHE TRANSPORT (-2.27) 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 49.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

49.052

Interest coverage (2016) ?
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

-8.604

Liquidity indicators evolution
CHRISTOPHE TRANSPORT

Sector positioning

Liquidity ratio
49.05 2016
2016
Q1: 122.45
Med: 165.21
Q3: 232.62
Watch

In 2016, the liquidity ratio of CHRISTOPHE TRANSPORT (49.05) 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
-8.6x 2016
2016
Q1: 0.0x
Med: 0.82x
Q3: 4.16x
Average

In 2016, the interest coverage of CHRISTOPHE TRANSPORT (-8.6x) 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. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 11 days. WCR is negative (-13 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-14 060 €

Customer credit (2016) ?
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

24 j

Supplier credit (2016) ?
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

35 j

Inventory turnover (2016) ?
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 (2016) ?
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

-13 j

WCR and payment terms evolution
CHRISTOPHE TRANSPORT

Positioning of CHRISTOPHE TRANSPORT in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 511 transactions of similar company sales (all years), the value of CHRISTOPHE TRANSPORT is estimated at 56 949 € (range 31 442€ - 134 669€). The price/revenue ratio is 0.16x (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 2016
511 transactions
31k€ 56k€ 134k€
56 949 € Range: 31 442€ - 134 669€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
384 574 € × 0.16x
Estimation 63 363 €
39 582€ - 119 380€
Net Income Multiple 20%
22 147 € × 2.1x
Estimation 47 330 €
19 234€ - 157 604€
How is this estimate calculated?

This estimate is based on the analysis of 511 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 CHRISTOPHE TRANSPORT with other companies in the same sector:

Frequently asked questions about CHRISTOPHE TRANSPORT

What is the revenue of CHRISTOPHE TRANSPORT ?

The revenue of CHRISTOPHE TRANSPORT in 2016 is 385 k€.

Is CHRISTOPHE TRANSPORT profitable?

Yes, CHRISTOPHE TRANSPORT generated a net profit of 22 k€ in 2016.

Where is the headquarters of CHRISTOPHE TRANSPORT ?

The headquarters of CHRISTOPHE TRANSPORT is located in MERVILLE (31330), in the department Haute-Garonne.

Where to find the tax return of CHRISTOPHE TRANSPORT ?

The tax return of CHRISTOPHE TRANSPORT 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 CHRISTOPHE TRANSPORT operate?

CHRISTOPHE TRANSPORT 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.