ESF TRANSPORTS FRANCE : revenue, balance sheet and financial ratios

ESF TRANSPORTS FRANCE is a French company founded 9 years ago, specialized in the sector Transports routiers de fret interurbains. Based in IVRY-SUR-SEINE (94200), this company of category PME shows in 2023 a revenue of 239 k€. 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 - ESF TRANSPORTS FRANCE (SIREN 821481157)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 239 446 € 268 673 € 365 594 € 364 815 € 405 354 € 275 339 € 143 016 € N/C
Net income -5 261 € 4 312 € 20 628 € 44 994 € 59 033 € 59 822 € 50 702 € -7 846 €
EBITDA 5 778 € 30 586 € 52 092 € 80 021 € 110 303 € 89 368 € 68 635 € -6 895 €
Net margin -2.2% 1.6% 5.6% 12.3% 14.6% 21.7% 35.5% N/C

Revenue and income statement

In 2023, ESF TRANSPORTS FRANCE achieves revenue of 239 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.0%. Significant drop of -11% vs 2022. After deducting consumption (0 €), gross margin stands at 239 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 6 k€, representing 2.4% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -81%, reducing margin by 9.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-2.2% 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

239 446 €

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

239 446 €

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

5 778 €

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

-12 332 €

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

-5 261 €

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

2.4%

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 1%. 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 65%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% 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

0.638%

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

64.745%

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

2.156%

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

0.298

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

45.6%

Solvency indicators evolution
ESF TRANSPORTS FRANCE

Sector positioning

Debt ratio
0.64 2023
2021
2022
2023
Q1: 4.55
Med: 33.71
Q3: 97.62
Excellent

In 2023, the debt ratio of ESF TRANSPORTS FRANCE (0.64) 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
64.75% 2023
2021
2022
2023
Q1: 17.6%
Med: 34.08%
Q3: 51.24%
Excellent

In 2023, the financial autonomy of ESF TRANSPORTS FRANCE (64.8%) 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
0.3 years 2023
2021
2022
2023
Q1: -0.01 years
Med: 0.11 years
Q3: 2.15 years
Average

In 2023, the repayment capacity of ESF TRANSPORTS FRANCE (0.30) 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 222.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 4.3x. Financial charges are adequately covered by operations.

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

222.26

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

4.292

Liquidity indicators evolution
ESF TRANSPORTS FRANCE

Sector positioning

Liquidity ratio
222.26 2023
2021
2022
2023
Q1: 126.62
Med: 173.62
Q3: 248.44
Good -9 pts over 3 years

In 2023, the liquidity ratio of ESF TRANSPORTS FRANCE (222.26) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.29x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.07x
Q3: 3.19x
Excellent

In 2023, the interest coverage of ESF TRANSPORTS FRANCE (4.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 286 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 273 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 163 days of revenue, i.e. 108 k€ to permanently finance.

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

108 424 €

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

286 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

13 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

163 j

WCR and payment terms evolution
ESF TRANSPORTS FRANCE

Positioning of ESF TRANSPORTS FRANCE 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 ESF TRANSPORTS FRANCE is estimated at 25 099 € (range 9 703€ - 64 267€). With an EBITDA of 5 778€, 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
9k€ 25k€ 64k€
25 099 € Range: 9 703€ - 64 267€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 778 € × 2.3x
Estimation 13 495 €
5 434€ - 41 347€
Revenue Multiple 30%
239 446 € × 0.19x
Estimation 44 440 €
16 820€ - 102 470€

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 ESF TRANSPORTS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about ESF TRANSPORTS FRANCE

What is the revenue of ESF TRANSPORTS FRANCE ?

The revenue of ESF TRANSPORTS FRANCE in 2023 is 239 k€.

Is ESF TRANSPORTS FRANCE profitable?

ESF TRANSPORTS FRANCE recorded a net loss in 2023.

Where is the headquarters of ESF TRANSPORTS FRANCE ?

The headquarters of ESF TRANSPORTS FRANCE is located in IVRY-SUR-SEINE (94200), in the department Val-de-Marne.

Where to find the tax return of ESF TRANSPORTS FRANCE ?

The tax return of ESF TRANSPORTS FRANCE 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 ESF TRANSPORTS FRANCE operate?

ESF TRANSPORTS FRANCE 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.