HORJALES CHAPUS TRANSPORTS : revenue, balance sheet and financial ratios

HORJALES CHAPUS TRANSPORTS is a French company founded 14 years ago, specialized in the sector Transports routiers de fret interurbains. Based in PIERRELATTE (26700), this company of category PME shows in 2025 a revenue of 305 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 - HORJALES CHAPUS TRANSPORTS (SIREN 539638965)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 305 441 € 402 470 € 484 783 € 482 689 € 305 305 € 250 424 € 329 705 € 317 445 € 179 076 € 127 776 €
Net income 361 € -4 738 € 4 692 € -8 002 € -16 896 € -21 698 € 34 557 € -6 205 € 7 078 € 2 811 €
EBITDA -42 051 € -36 118 € -6 645 € -26 431 € -19 227 € -24 099 € -6 936 € -12 194 € 3 702 € 2 244 €
Net margin 0.1% -1.2% 1.0% -1.7% -5.5% -8.7% 10.5% -2.0% 4.0% 2.2%

Revenue and income statement

In 2025, HORJALES CHAPUS TRANSPORTS achieves revenue of 305 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Significant drop of -24% vs 2024. After deducting consumption (0 €), gross margin stands at 305 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 -42 k€, representing -13.8% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -16%, reducing margin by 4.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 361 €, 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

305 441 €

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

305 441 €

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

-42 051 €

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

-30 978 €

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

361 €

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

-13.8%

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 154%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 20.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

153.602%

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

35.374%

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

0.486%

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

20.115

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

8.0%

Solvency indicators evolution
HORJALES CHAPUS TRANSPORTS

Sector positioning

Debt ratio
153.6 2025
2023
2024
2025
Q1: 10.1
Med: 40.12
Q3: 90.28
Average

In 2025, the debt ratio of HORJALES CHAPUS TRANSPORTS (153.60) 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
35.37% 2025
2023
2024
2025
Q1: 24.65%
Med: 39.5%
Q3: 54.09%
Average -24 pts over 3 years

In 2025, the financial autonomy of HORJALES CHAPUS TRANSPORTS (35.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
20.11 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.97 years
Q3: 2.68 years
Watch

In 2025, the repayment capacity of HORJALES CHAPUS TRANSPORTS (20.11) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 155.47. 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

155.469

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

-1.382

Liquidity indicators evolution
HORJALES CHAPUS TRANSPORTS

Sector positioning

Liquidity ratio
155.47 2025
2023
2024
2025
Q1: 134.08
Med: 185.34
Q3: 264.73
Average -16 pts over 3 years

In 2025, the liquidity ratio of HORJALES CHAPUS TRANSPORTS (155.47) 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
-1.38x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.16x
Q3: 7.85x
Average

In 2025, the interest coverage of HORJALES CHAPUS TRANSPORTS (-1.4x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The company must finance 29 days of gap between collections and payments. Overall, WCR represents 50 days of revenue, i.e. 43 k€ to permanently finance. Over 2016-2025, WCR increased by +141%, 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

42 585 €

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

51 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

50 j

WCR and payment terms evolution
HORJALES CHAPUS TRANSPORTS

Positioning of HORJALES CHAPUS TRANSPORTS 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 22 367€ to 72 966€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
22k€ 40k€ 72k€
40 338 € Range: 22 367€ - 72 966€
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 HORJALES CHAPUS TRANSPORTS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about HORJALES CHAPUS TRANSPORTS

What is the revenue of HORJALES CHAPUS TRANSPORTS ?

The revenue of HORJALES CHAPUS TRANSPORTS in 2025 is 305 k€.

Is HORJALES CHAPUS TRANSPORTS profitable?

Yes, HORJALES CHAPUS TRANSPORTS generated a net profit of 361€ in 2025.

Where is the headquarters of HORJALES CHAPUS TRANSPORTS ?

The headquarters of HORJALES CHAPUS TRANSPORTS is located in PIERRELATTE (26700), in the department Drome.

Where to find the tax return of HORJALES CHAPUS TRANSPORTS ?

The tax return of HORJALES CHAPUS TRANSPORTS 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 HORJALES CHAPUS TRANSPORTS operate?

HORJALES CHAPUS TRANSPORTS 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.