GARNIER LOGISTIQUE ET TRANSPORT : revenue, balance sheet and financial ratios

GARNIER LOGISTIQUE ET TRANSPORT is a French company founded 9 years ago, specialized in the sector Transports routiers de fret interurbains. Based in ANCENIS-SAINT-GEREON (44150), this company of category ETI shows in 2024 a revenue of 36.6 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 - GARNIER LOGISTIQUE ET TRANSPORT (SIREN 820401958)
Indicator 2024 2021 2020 2019 2018 2017
Revenue 36 583 004 € 30 613 552 € 27 023 666 € 29 920 474 € 30 450 410 € 37 614 475 €
Net income -185 752 € 615 319 € 121 619 € 829 918 € 831 040 € 586 306 €
EBITDA 2 674 867 € 2 153 007 € 1 619 483 € 2 466 129 € 1 920 873 € -396 207 €
Net margin -0.5% 2.0% 0.5% 2.8% 2.7% 1.6%

Revenue and income statement

In 2024, GARNIER LOGISTIQUE ET TRANSPORT achieves revenue of 36.6 M€. Activity remains stable over the period (CAGR: -0.4%). Vs 2021, growth of +19% (30.6 M€ -> 36.6 M€). After deducting consumption (2.1 M€), gross margin stands at 34.5 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.7 M€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -186 k€ (-0.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

36 583 004 €

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

34 461 224 €

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

2 674 867 €

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

686 950 €

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

-185 752 €

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

7.3%

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.3% 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

57.932%

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

44.242%

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

9.304%

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

1.656

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

57.4%

Solvency indicators evolution
GARNIER LOGISTIQUE ET TRANSPORT

Sector positioning

Debt ratio
57.93 2024
2020
2021
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average +26 pts over 3 years

In 2024, the debt ratio of GARNIER LOGISTIQUE ET TRA... (57.93) 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
44.24% 2024
2020
2021
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Good -6 pts over 3 years

In 2024, the financial autonomy of GARNIER LOGISTIQUE ET TRA... (44.2%) 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
1.66 years 2024
2020
2021
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Average +14 pts over 3 years

In 2024, the repayment capacity of GARNIER LOGISTIQUE ET TRA... (1.66) 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 123.48. 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 3.7x. 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

123.477

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

3.69

Liquidity indicators evolution
GARNIER LOGISTIQUE ET TRANSPORT

Sector positioning

Liquidity ratio
123.48 2024
2020
2021
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Average -8 pts over 3 years

In 2024, the liquidity ratio of GARNIER LOGISTIQUE ET TRA... (123.48) 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
3.69x 2024
2020
2021
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Good +17 pts over 3 years

In 2024, the interest coverage of GARNIER LOGISTIQUE ET TRA... (3.7x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-42 days): operations structurally generate cash. Notable WCR improvement over the period (-294%), freeing up cash.

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

-4 315 331 €

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

46 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

35 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

2 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

-42 j

WCR and payment terms evolution
GARNIER LOGISTIQUE ET TRANSPORT

Positioning of GARNIER LOGISTIQUE ET TRANSPORT 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 GARNIER LOGISTIQUE ET TRANSPORT is estimated at 4 645 118 € (range 2 545 261€ - 11 264 184€). With an EBITDA of 2 674 867€, 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
2545k€ 4645k€ 11264k€
4 645 118 € Range: 2 545 261€ - 11 264 184€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 674 867 € × 0.9x
Estimation 2 456 520 €
1 748 162€ - 9 908 810€
Revenue Multiple 30%
36 583 004 € × 0.23x
Estimation 8 292 784 €
3 873 762€ - 13 523 141€

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 GARNIER LOGISTIQUE ET TRANSPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about GARNIER LOGISTIQUE ET TRANSPORT

What is the revenue of GARNIER LOGISTIQUE ET TRANSPORT ?

The revenue of GARNIER LOGISTIQUE ET TRANSPORT in 2024 is 36.6 M€.

Is GARNIER LOGISTIQUE ET TRANSPORT profitable?

GARNIER LOGISTIQUE ET TRANSPORT recorded a net loss in 2024.

Where is the headquarters of GARNIER LOGISTIQUE ET TRANSPORT ?

The headquarters of GARNIER LOGISTIQUE ET TRANSPORT is located in ANCENIS-SAINT-GEREON (44150), in the department Loire-Atlantique.

Where to find the tax return of GARNIER LOGISTIQUE ET TRANSPORT ?

The tax return of GARNIER LOGISTIQUE ET 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 GARNIER LOGISTIQUE ET TRANSPORT operate?

GARNIER LOGISTIQUE ET 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.