COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE : revenue, balance sheet and financial ratios

COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE is a French company founded 37 years ago, specialized in the sector Transports routiers réguliers de voyageurs. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2023 a revenue of 6.6 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 GUADELOUPEENNE DE TRANSPORT SCOLAIRE (SIREN 348845850)
Indicator 2023 2021 2020 2018 2017 2015
Revenue 6 576 917 € 4 633 784 € 4 503 955 € N/C 5 168 499 € 2 297 055 €
Net income -707 099 € -301 074 € 129 192 € 196 825 € 634 502 € 20 633 €
EBITDA -190 115 € 21 066 € 404 595 € N/C 651 684 € -75 455 €
Net margin -10.8% -6.5% 2.9% N/C 12.3% 0.9%

Revenue and income statement

In 2023, COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE achieves revenue of 6.6 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Vs 2021, growth of +42% (4.6 M€ -> 6.6 M€). After deducting consumption (-12 k€), gross margin stands at 6.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -190 k€, representing -2.9% of revenue. Warning negative scissor effect: despite revenue change (+42%), EBITDA varies by -1002%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -707 k€ (-10.8% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 576 917 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 589 339 €

EBITDA (2023) ?
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

-190 115 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-379 274 €

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

-707 099 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.9%

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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 195%. 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 12%. 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

194.537%

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

12.472%

Cash flow / Revenue (2023) ?
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

-16.177%

Repayment capacity (2023) ?
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

-0.923

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

47.0%

Solvency indicators evolution
COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE

Sector positioning

Debt ratio
194.54 2023
2020
2021
2023
Q1: 0.17
Med: 19.48
Q3: 72.71
Watch +51 pts over 3 years

In 2023, the debt ratio of COMPAGNIE GUADELOUPEENNE ... (194.54) 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
12.47% 2023
2020
2021
2023
Q1: 17.68%
Med: 35.91%
Q3: 55.55%
Average -34 pts over 3 years

In 2023, the financial autonomy of COMPAGNIE GUADELOUPEENNE ... (12.5%) 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
-0.92 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.01 years
Q3: 1.57 years
Excellent -25 pts over 3 years

In 2023, the repayment capacity of COMPAGNIE GUADELOUPEENNE ... (-0.92) 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 97.99. 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

97.986

Interest coverage (2023) ?
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

-10.432

Liquidity indicators evolution
COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE

Sector positioning

Liquidity ratio
97.99 2023
2020
2021
2023
Q1: 119.7
Med: 175.15
Q3: 289.47
Watch -10 pts over 3 years

In 2023, the liquidity ratio of COMPAGNIE GUADELOUPEENNE ... (97.99) 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
-10.43x 2023
2020
2021
2023
Q1: -0.09x
Med: 0.06x
Q3: 3.1x
Average -30 pts over 3 years

In 2023, the interest coverage of COMPAGNIE GUADELOUPEENNE ... (-10.4x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 149 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2015-2023, WCR increased by +72%, requiring additional financing.

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

1 193 053 €

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

66 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

149 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

7 j

WCR in days of revenue (2023) ?
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

65 j

WCR and payment terms evolution
COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE

Positioning of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE in its sector

Comparison with sector Transports routiers réguliers de voyageurs

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE is estimated at 929 243 € (range 699 246€ - 2 084 626€). The price/revenue ratio is 0.14x (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 2023
85 tx
699k€ 929k€ 2084k€
929 243 € Range: 699 246€ - 2 084 626€
NAF 5 all-time

Valuation method used

Revenue Multiple
6 576 917 € × 0.14x = 929 244 €
Range: 699 247€ - 2 084 627€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 réguliers de voyageurs)

Compare COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers réguliers de voyageurs

Frequently asked questions about COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE

What is the revenue of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE ?

The revenue of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE in 2023 is 6.6 M€.

Is COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE profitable?

COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE recorded a net loss in 2023.

Where is the headquarters of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE ?

The headquarters of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE ?

The tax return of COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE 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 GUADELOUPEENNE DE TRANSPORT SCOLAIRE operate?

COMPAGNIE GUADELOUPEENNE DE TRANSPORT SCOLAIRE operates in the sector Transports routiers réguliers de voyageurs (NAF code 49.39A). See the 'Sector positioning' section above to compare the company with its competitors.