COULS TRANSPORTS SERVICES : revenue, balance sheet and financial ratios

COULS TRANSPORTS SERVICES is a French company founded 9 years ago, specialized in the sector Transports routiers de fret interurbains. Based in EPINAY-SUR-SEINE (93800), this company of category PME shows in 2023 a revenue of 528 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 - COULS TRANSPORTS SERVICES (SIREN 821605748)
Indicator 2023 2022 2021 2020 2018 2017
Revenue 528 205 € 463 246 € 391 812 € 228 226 € 130 424 € 110 900 €
Net income 24 890 € 20 423 € 1 930 € 10 865 € 13 023 € 2 483 €
EBITDA 32 059 € 761 € -1 667 € 9 489 € 15 950 € 3 252 €
Net margin 4.7% 4.4% 0.5% 4.8% 10.0% 2.2%

Revenue and income statement

In 2023, COULS TRANSPORTS SERVICES achieves revenue of 528 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +29.7%. Vs 2022, growth of +14% (463 k€ -> 528 k€). After deducting consumption (143 €), gross margin stands at 528 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 32 k€, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

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

528 205 €

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

528 062 €

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

32 059 €

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

31 858 €

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

24 890 €

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

6.1%

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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 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

131.606%

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

42.196%

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

4.712%

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

0.772

Solvency indicators evolution
COULS TRANSPORTS SERVICES

Sector positioning

Debt ratio
131.61 2023
2021
2022
2023
Q1: 4.55
Med: 33.71
Q3: 97.62
Average +8 pts over 3 years

In 2023, the debt ratio of COULS TRANSPORTS SERVICES (131.61) 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
42.2% 2023
2021
2022
2023
Q1: 17.6%
Med: 34.08%
Q3: 51.24%
Good +28 pts over 3 years

In 2023, the financial autonomy of COULS TRANSPORTS SERVICES (42.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.77 years 2023
2021
2022
2023
Q1: -0.01 years
Med: 0.11 years
Q3: 2.15 years
Average -17 pts over 3 years

In 2023, the repayment capacity of COULS TRANSPORTS SERVICES (0.77) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 148.70. 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

148.703

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

0.0

Liquidity indicators evolution
COULS TRANSPORTS SERVICES

Sector positioning

Liquidity ratio
148.7 2023
2021
2022
2023
Q1: 126.62
Med: 173.62
Q3: 248.44
Average -7 pts over 3 years

In 2023, the liquidity ratio of COULS TRANSPORTS SERVICES (148.70) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.07x
Q3: 3.19x
Average

In 2023, the interest coverage of COULS TRANSPORTS SERVICES (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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The company must finance 5 days of gap between collections and payments. WCR is negative (-28 days): operations structurally generate cash. Notable WCR improvement over the period (-976%), freeing up cash.

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

-40 746 €

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

14 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

9 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 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

-28 j

WCR and payment terms evolution
COULS TRANSPORTS SERVICES

Positioning of COULS TRANSPORTS SERVICES 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 COULS TRANSPORTS SERVICES is estimated at 75 177 € (range 29 927€ - 220 378€). With an EBITDA of 32 059€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.19x (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
53 tx
29k€ 75k€ 220k€
75 177 € Range: 29 927€ - 220 378€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
32 059 € × 2.3x
Estimation 74 875 €
30 151€ - 229 412€
Revenue Multiple 30%
528 205 € × 0.19x
Estimation 98 033 €
37 105€ - 226 042€
Net Income Multiple 20%
24 890 € × 1.7x
Estimation 41 651 €
18 601€ - 189 298€

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 COULS TRANSPORTS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about COULS TRANSPORTS SERVICES

What is the revenue of COULS TRANSPORTS SERVICES ?

The revenue of COULS TRANSPORTS SERVICES in 2023 is 528 k€.

Is COULS TRANSPORTS SERVICES profitable?

Yes, COULS TRANSPORTS SERVICES generated a net profit of 25 k€ in 2023.

Where is the headquarters of COULS TRANSPORTS SERVICES ?

The headquarters of COULS TRANSPORTS SERVICES is located in EPINAY-SUR-SEINE (93800), in the department Seine-Saint-Denis.

Where to find the tax return of COULS TRANSPORTS SERVICES ?

The tax return of COULS TRANSPORTS SERVICES 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 COULS TRANSPORTS SERVICES operate?

COULS TRANSPORTS SERVICES 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.