COMPAGNIE DES TRANSPORTS DU YONNAIS : revenue, balance sheet and financial ratios

COMPAGNIE DES TRANSPORTS DU YONNAIS is a French company founded 16 years ago, specialized in the sector Transports urbains et suburbains de voyageurs. Based in LA ROCHE-SUR-YON (85000), this company of category GE shows in 2024 a revenue of 12.8 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 - COMPAGNIE DES TRANSPORTS DU YONNAIS (SIREN 517586046)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 826 090 € 11 573 739 € 10 848 425 € 9 853 390 € 8 832 969 € 9 313 600 € 8 865 166 € 8 633 534 € 1 704 315 €
Net income 89 912 € 273 149 € 179 549 € 236 729 € 309 000 € 291 644 € 311 828 € 340 363 € 183 122 €
EBITDA 61 439 € 324 147 € 170 465 € 227 961 € 365 535 € 492 718 € 90 444 € 139 812 € -74 478 €
Net margin 0.7% 2.4% 1.7% 2.4% 3.5% 3.1% 3.5% 3.9% 10.7%

Revenue and income statement

In 2024, COMPAGNIE DES TRANSPORTS DU YONNAIS achieves revenue of 12.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +28.7%. Vs 2023, growth of +11% (11.6 M€ -> 12.8 M€). After deducting consumption (1.2 M€), gross margin stands at 11.6 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -81%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 90 k€, i.e. 0.7% 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

12 826 090 €

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

11 630 517 €

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

61 439 €

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

27 145 €

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

89 912 €

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

0.5%

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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 129%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.7% 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

128.733%

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

14.359%

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

0.697%

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

7.666

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

59.2%

Solvency indicators evolution
COMPAGNIE DES TRANSPORTS DU YONNAIS

Sector positioning

Debt ratio
128.73 2024
2022
2023
2024
Q1: 0.0
Med: 0.28
Q3: 27.58
Watch +50 pts over 3 years

In 2024, the debt ratio of COMPAGNIE DES TRANSPORTS ... (128.73) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.36% 2024
2022
2023
2024
Q1: 6.39%
Med: 17.87%
Q3: 42.0%
Average

In 2024, the financial autonomy of COMPAGNIE DES TRANSPORTS ... (14.4%) 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
7.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.09 years
Watch +55 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE DES TRANSPORTS ... (7.67) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.13. 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

86.128

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
COMPAGNIE DES TRANSPORTS DU YONNAIS

Sector positioning

Liquidity ratio
86.13 2024
2022
2023
2024
Q1: 100.43
Med: 129.12
Q3: 209.11
Watch -6 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE DES TRANSPORTS ... (86.13) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.6x
Average -25 pts over 3 years

In 2024, the interest coverage of COMPAGNIE DES TRANSPORTS ... (0.0x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 8 days of revenue, i.e. 301 k€ to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.

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

301 157 €

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

23 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

35 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

4 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

8 j

WCR and payment terms evolution
COMPAGNIE DES TRANSPORTS DU YONNAIS

Positioning of COMPAGNIE DES TRANSPORTS DU YONNAIS in its sector

Comparison with sector Transports urbains et suburbains de voyageurs

Valuation estimate

Based on 206 transactions of similar company sales (all years), the value of COMPAGNIE DES TRANSPORTS DU YONNAIS is estimated at 2 047 370 € (range 825 135€ - 3 690 951€). With an EBITDA of 61 439€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.48x (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
206 transactions
825k€ 2047k€ 3690k€
2 047 370 € Range: 825 135€ - 3 690 951€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
61 439 € × 4.2x
Estimation 258 624 €
123 570€ - 483 772€
Revenue Multiple 30%
12 826 090 € × 0.48x
Estimation 6 180 953 €
2 464 946€ - 10 984 585€
Net Income Multiple 20%
89 912 € × 3.5x
Estimation 318 860 €
119 332€ - 768 450€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 206 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 urbains et suburbains de voyageurs)

Compare COMPAGNIE DES TRANSPORTS DU YONNAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports urbains et suburbains de voyageurs

Frequently asked questions about COMPAGNIE DES TRANSPORTS DU YONNAIS

What is the revenue of COMPAGNIE DES TRANSPORTS DU YONNAIS ?

The revenue of COMPAGNIE DES TRANSPORTS DU YONNAIS in 2024 is 12.8 M€.

Is COMPAGNIE DES TRANSPORTS DU YONNAIS profitable?

Yes, COMPAGNIE DES TRANSPORTS DU YONNAIS generated a net profit of 90 k€ in 2024.

Where is the headquarters of COMPAGNIE DES TRANSPORTS DU YONNAIS ?

The headquarters of COMPAGNIE DES TRANSPORTS DU YONNAIS is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of COMPAGNIE DES TRANSPORTS DU YONNAIS ?

The tax return of COMPAGNIE DES TRANSPORTS DU YONNAIS 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 COMPAGNIE DES TRANSPORTS DU YONNAIS operate?

COMPAGNIE DES TRANSPORTS DU YONNAIS operates in the sector Transports urbains et suburbains de voyageurs (NAF code 49.31Z). See the 'Sector positioning' section above to compare the company with its competitors.