LA STEPHANOISE DE TRANSPORTS - S.S.C.L. : revenue, balance sheet and financial ratios

LA STEPHANOISE DE TRANSPORTS - S.S.C.L. is a French company founded 40 years ago, specialized in the sector Transports routiers de fret de proximité. Based in MONTROND-LES-BAINS (42210), this company of category PME shows in 2024 a revenue of 2.7 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 - LA STEPHANOISE DE TRANSPORTS - S.S.C.L. (SIREN 334736907)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 715 082 € 3 048 599 € 3 316 570 € 3 475 216 € 2 988 730 € 3 041 043 € 3 312 250 € 3 305 545 € 3 208 701 €
Net income 32 815 € 44 681 € 55 644 € 102 563 € 38 352 € 52 379 € 67 252 € 52 486 € 32 096 €
EBITDA 44 605 € 60 958 € 73 783 € 126 892 € 40 840 € 45 258 € 68 802 € 44 078 € 20 031 €
Net margin 1.2% 1.5% 1.7% 3.0% 1.3% 1.7% 2.0% 1.6% 1.0%

Revenue and income statement

In 2024, LA STEPHANOISE DE TRANSPORTS - S.S.C.L. achieves revenue of 2.7 M€. Activity remains stable over the period (CAGR: -2.1%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 2.7 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 45 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 1.2% 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

2 715 082 €

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

2 715 082 €

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

44 605 €

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

36 991 €

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

32 815 €

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

1.6%

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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 26%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

26.494%

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

43.036%

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

2.408%

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

2.391

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

42.0%

Solvency indicators evolution
LA STEPHANOISE DE TRANSPORTS - S.S.C.L.

Sector positioning

Debt ratio
26.49 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Good +22 pts over 3 years

In 2024, the debt ratio of LA STEPHANOISE DE TRANSPO... (26.49) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
43.04% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Good +10 pts over 3 years

In 2024, the financial autonomy of LA STEPHANOISE DE TRANSPO... (43.0%) 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
2.39 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Average +21 pts over 3 years

In 2024, the repayment capacity of LA STEPHANOISE DE TRANSPO... (2.39) 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 181.50. 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 16.6x. Operating income very largely covers interest expenses: high safety margin.

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

181.504

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

16.637

Liquidity indicators evolution
LA STEPHANOISE DE TRANSPORTS - S.S.C.L.

Sector positioning

Liquidity ratio
181.5 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Good +22 pts over 3 years

In 2024, the liquidity ratio of LA STEPHANOISE DE TRANSPO... (181.50) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
16.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Excellent +12 pts over 3 years

In 2024, the interest coverage of LA STEPHANOISE DE TRANSPO... (16.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Overall, WCR represents 61 days of revenue, i.e. 457 k€ to permanently finance. Over 2016-2024, WCR increased by +65%, 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

457 410 €

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

49 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

61 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

61 j

WCR and payment terms evolution
LA STEPHANOISE DE TRANSPORTS - S.S.C.L.

Positioning of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. is estimated at 227 313 € (range 103 704€ - 444 295€). With an EBITDA of 44 605€, 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
103k€ 227k€ 444k€
227 313 € Range: 103 704€ - 444 295€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 605 € × 0.9x
Estimation 40 964 €
29 152€ - 165 235€
Revenue Multiple 30%
2 715 082 € × 0.23x
Estimation 615 466 €
287 499€ - 1 003 647€
Net Income Multiple 20%
32 815 € × 3.4x
Estimation 110 961 €
14 397€ - 302 919€

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 de proximité)

Compare LA STEPHANOISE DE TRANSPORTS - S.S.C.L. with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about LA STEPHANOISE DE TRANSPORTS - S.S.C.L.

What is the revenue of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. ?

The revenue of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. in 2024 is 2.7 M€.

Is LA STEPHANOISE DE TRANSPORTS - S.S.C.L. profitable?

Yes, LA STEPHANOISE DE TRANSPORTS - S.S.C.L. generated a net profit of 33 k€ in 2024.

Where is the headquarters of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. ?

The headquarters of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. is located in MONTROND-LES-BAINS (42210), in the department Loire.

Where to find the tax return of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. ?

The tax return of LA STEPHANOISE DE TRANSPORTS - S.S.C.L. 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 LA STEPHANOISE DE TRANSPORTS - S.S.C.L. operate?

LA STEPHANOISE DE TRANSPORTS - S.S.C.L. operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.