GANDNER MANUTENTION TRANSPORT : revenue, balance sheet and financial ratios

GANDNER MANUTENTION TRANSPORT is a French company founded 26 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SENIERGUES (46240), this company of category PME shows in 2025 a revenue of 3.1 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 - GANDNER MANUTENTION TRANSPORT (SIREN 431413699)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 3 079 005 € 2 811 718 € 2 681 734 € 2 691 153 € 2 454 073 € 2 006 737 € 1 762 415 € 1 638 665 € 1 040 737 €
Net income 3 823 € -168 227 € 3 006 € 16 848 € 16 195 € 1 953 € 46 161 € 66 948 € 12 033 €
EBITDA -61 559 € -221 356 € -28 885 € -38 194 € 1 029 € -29 093 € 39 254 € 78 696 € 38 968 €
Net margin 0.1% -6.0% 0.1% 0.6% 0.7% 0.1% 2.6% 4.1% 1.2%

Revenue and income statement

In 2025, GANDNER MANUTENTION TRANSPORT achieves revenue of 3.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.8%. Vs 2024: +10%. After deducting consumption (821 €), gross margin stands at 3.1 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 -62 k€, representing -2.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 079 005 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 078 184 €

EBITDA (2025) ?
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

-61 559 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 934 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 823 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.0%

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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 313%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

312.863%

Financial autonomy (2025) ?
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

6.38%

Cash flow / Revenue (2025) ?
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

-1.761%

Repayment capacity (2025) ?
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

-2.124

Asset age ratio (2025) ?
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

28.1%

Solvency indicators evolution
GANDNER MANUTENTION TRANSPORT

Sector positioning

Debt ratio
312.86 2025
2023
2024
2025
Q1: 10.1
Med: 40.12
Q3: 90.28
Watch +27 pts over 3 years

In 2025, the debt ratio of GANDNER MANUTENTION TRANS... (312.86) 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
6.38% 2025
2023
2024
2025
Q1: 24.65%
Med: 39.5%
Q3: 54.09%
Watch -28 pts over 3 years

In 2025, the financial autonomy of GANDNER MANUTENTION TRANS... (6.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.12 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.97 years
Q3: 2.68 years
Excellent

In 2025, the repayment capacity of GANDNER MANUTENTION TRANS... (-2.12) 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 101.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

101.179

Interest coverage (2025) ?
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

-11.063

Liquidity indicators evolution
GANDNER MANUTENTION TRANSPORT

Sector positioning

Liquidity ratio
101.18 2025
2023
2024
2025
Q1: 134.08
Med: 185.34
Q3: 264.73
Watch -16 pts over 3 years

In 2025, the liquidity ratio of GANDNER MANUTENTION TRANS... (101.18) 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
-11.06x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.16x
Q3: 7.85x
Average

In 2025, the interest coverage of GANDNER MANUTENTION TRANS... (-11.1x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Overall, WCR represents 16 days of revenue, i.e. 140 k€ to permanently finance. Over 2016-2025, WCR increased by +76%, requiring additional financing.

Operating WCR (2025) ?
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

140 464 €

Customer credit (2025) ?
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

22 j

Supplier credit (2025) ?
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

22 j

Inventory turnover (2025) ?
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 (2025) ?
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

16 j

WCR and payment terms evolution
GANDNER MANUTENTION TRANSPORT

Positioning of GANDNER MANUTENTION TRANSPORT in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 225 531€ to 736 279€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
225k€ 406k€ 736k€
406 946 € Range: 225 531€ - 736 279€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 GANDNER MANUTENTION TRANSPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about GANDNER MANUTENTION TRANSPORT

What is the revenue of GANDNER MANUTENTION TRANSPORT ?

The revenue of GANDNER MANUTENTION TRANSPORT in 2025 is 3.1 M€.

Is GANDNER MANUTENTION TRANSPORT profitable?

Yes, GANDNER MANUTENTION TRANSPORT generated a net profit of 4 k€ in 2025.

Where is the headquarters of GANDNER MANUTENTION TRANSPORT ?

The headquarters of GANDNER MANUTENTION TRANSPORT is located in SENIERGUES (46240), in the department Lot.

Where to find the tax return of GANDNER MANUTENTION TRANSPORT ?

The tax return of GANDNER MANUTENTION TRANSPORT 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 GANDNER MANUTENTION TRANSPORT operate?

GANDNER MANUTENTION TRANSPORT 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.