ETABLISSEMENTS CHARBONNIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS CHARBONNIER is a French company founded 55 years ago, specialized in the sector Transports routiers de fret interurbains. Based in ROMORANTIN-LANTHENAY (41200), this company of category ETI shows in 2024 a revenue of 13.1 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 - ETABLISSEMENTS CHARBONNIER (SIREN 447180142)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 13 134 461 € 12 591 991 € 12 513 025 € 10 778 814 € 9 432 721 € 11 182 206 € 10 428 797 € 9 236 216 €
Net income 326 586 € 351 982 € 296 476 € 422 189 € 362 991 € 233 842 € 334 631 € 420 392 €
EBITDA 435 256 € -30 289 € 141 971 € 321 782 € 529 524 € 615 690 € 696 505 € 1 182 928 €
Net margin 2.5% 2.8% 2.4% 3.9% 3.8% 2.1% 3.2% 4.6%

Revenue and income statement

In 2024, ETABLISSEMENTS CHARBONNIER achieves revenue of 13.1 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 13.1 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 435 k€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 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 327 k€, i.e. 2.5% 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

13 134 461 €

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

13 134 461 €

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

435 256 €

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

61 149 €

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

326 586 €

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

3.3%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

34.201%

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

34.882%

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

5.027%

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

0.981

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

17.1%

Solvency indicators evolution
ETABLISSEMENTS CHARBONNIER

Sector positioning

Debt ratio
34.2 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average +23 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS CHARBONNIER (34.20) 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
34.88% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Good -20 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS CHARBONNIER (34.9%) 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
0.98 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Average +42 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS CHARBONNIER (0.98) 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 138.57. 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 3.1x. Financial charges are adequately covered by operations.

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

138.571

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

3.112

Liquidity indicators evolution
ETABLISSEMENTS CHARBONNIER

Sector positioning

Liquidity ratio
138.57 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Average -9 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS CHARBONNIER (138.57) 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
3.11x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Good +6 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS CHARBONNIER (3.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 34 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2017-2024, WCR increased by +480%, requiring additional financing.

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

1 224 788 €

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

40 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

59 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

0 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

34 j

WCR and payment terms evolution
ETABLISSEMENTS CHARBONNIER

Positioning of ETABLISSEMENTS CHARBONNIER in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of ETABLISSEMENTS CHARBONNIER is estimated at 1 313 939 € (range 588 128€ - 2 865 704€). With an EBITDA of 435 256€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.23x (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 2024
71 tx
588k€ 1313k€ 2865k€
1 313 939 € Range: 588 128€ - 2 865 704€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
435 256 € × 0.9x
Estimation 399 726 €
284 462€ - 1 612 368€
Revenue Multiple 30%
13 134 461 € × 0.23x
Estimation 2 977 373 €
1 390 804€ - 4 855 237€
Net Income Multiple 20%
326 586 € × 3.4x
Estimation 1 104 323 €
143 282€ - 3 014 750€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 ETABLISSEMENTS CHARBONNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about ETABLISSEMENTS CHARBONNIER

What is the revenue of ETABLISSEMENTS CHARBONNIER ?

The revenue of ETABLISSEMENTS CHARBONNIER in 2024 is 13.1 M€.

Is ETABLISSEMENTS CHARBONNIER profitable?

Yes, ETABLISSEMENTS CHARBONNIER generated a net profit of 327 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS CHARBONNIER ?

The headquarters of ETABLISSEMENTS CHARBONNIER is located in ROMORANTIN-LANTHENAY (41200), in the department Loir-et-Cher.

Where to find the tax return of ETABLISSEMENTS CHARBONNIER ?

The tax return of ETABLISSEMENTS CHARBONNIER 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 ETABLISSEMENTS CHARBONNIER operate?

ETABLISSEMENTS CHARBONNIER 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.