JL TRANS DISTRIBUTION : revenue, balance sheet and financial ratios

JL TRANS DISTRIBUTION is a French company founded 16 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-AGATHON (22200), this company of category PME shows in 2023 a revenue of 6.1 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 - JL TRANS DISTRIBUTION (SIREN 514912880)
Indicator 2023 2022 2020 2019 2018 2017
Revenue 6 125 883 € 5 973 591 € 4 158 945 € 4 176 209 € 4 018 197 € 3 355 787 €
Net income 407 512 € 368 903 € 108 890 € 152 948 € 211 296 € 328 552 €
EBITDA 605 117 € 562 679 € 285 709 € 284 510 € 334 056 € 517 969 €
Net margin 6.7% 6.2% 2.6% 3.7% 5.3% 9.8%

Revenue and income statement

In 2023, JL TRANS DISTRIBUTION achieves revenue of 6.1 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.6%. Vs 2022: +3%. After deducting consumption (-48 k€), gross margin stands at 6.2 M€, i.e. a rate of 101%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 605 k€, representing 9.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 408 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 125 883 €

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

6 174 035 €

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

605 117 €

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

507 809 €

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

407 512 €

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

9.9%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

46.836%

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

39.816%

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

6.952%

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

1.082

Solvency indicators evolution
JL TRANS DISTRIBUTION

Sector positioning

Debt ratio
46.84 2023
2020
2022
2023
Q1: 4.55
Med: 33.71
Q3: 97.62
Average

In 2023, the debt ratio of JL TRANS DISTRIBUTION (46.84) 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
39.82% 2023
2020
2022
2023
Q1: 17.6%
Med: 34.08%
Q3: 51.24%
Good -9 pts over 3 years

In 2023, the financial autonomy of JL TRANS DISTRIBUTION (39.8%) 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
1.08 years 2023
2020
2022
2023
Q1: -0.01 years
Med: 0.11 years
Q3: 2.15 years
Average

In 2023, the repayment capacity of JL TRANS DISTRIBUTION (1.08) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

0.0

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

1.508

Liquidity indicators evolution
JL TRANS DISTRIBUTION

Sector positioning

Liquidity ratio
0.0 2023
2020
2022
2023
Q1: 126.62
Med: 173.62
Q3: 248.44
Watch -12 pts over 3 years

In 2023, the liquidity ratio of JL TRANS DISTRIBUTION (0.00) 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
1.51x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.07x
Q3: 3.19x
Good +6 pts over 3 years

In 2023, the interest coverage of JL TRANS DISTRIBUTION (1.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). WCR is negative (-33 days): operations structurally generate cash. Notable WCR improvement over the period (-130%), freeing up cash.

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

-560 763 €

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

0 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

43 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

-33 j

WCR and payment terms evolution
JL TRANS DISTRIBUTION

Positioning of JL TRANS DISTRIBUTION 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 JL TRANS DISTRIBUTION is estimated at 1 184 104 € (range 474 561€ - 3 571 409€). With an EBITDA of 605 117€, 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
474k€ 1184k€ 3571k€
1 184 104 € Range: 474 561€ - 3 571 409€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
605 117 € × 2.3x
Estimation 1 413 274 €
569 110€ - 4 330 182€
Revenue Multiple 30%
6 125 883 € × 0.19x
Estimation 1 136 937 €
430 325€ - 2 621 536€
Net Income Multiple 20%
407 512 € × 1.7x
Estimation 681 931 €
304 545€ - 3 099 289€

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 JL TRANS DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about JL TRANS DISTRIBUTION

What is the revenue of JL TRANS DISTRIBUTION ?

The revenue of JL TRANS DISTRIBUTION in 2023 is 6.1 M€.

Is JL TRANS DISTRIBUTION profitable?

Yes, JL TRANS DISTRIBUTION generated a net profit of 408 k€ in 2023.

Where is the headquarters of JL TRANS DISTRIBUTION ?

The headquarters of JL TRANS DISTRIBUTION is located in SAINT-AGATHON (22200), in the department Cotes-d'Armor.

Where to find the tax return of JL TRANS DISTRIBUTION ?

The tax return of JL TRANS DISTRIBUTION 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 JL TRANS DISTRIBUTION operate?

JL TRANS DISTRIBUTION 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.