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LE COURSIER SPECIAL ET LOGISTICS : revenue, balance sheet and financial ratios

LE COURSIER SPECIAL ET LOGISTICS is a French company founded 5 years ago, specialized in the sector Transports routiers de fret interurbains. Based in ROSNY-SOUS-BOIS (93110), this company of category PME shows in 2022 a revenue of 32 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE COURSIER SPECIAL ET LOGISTICS (SIREN 895029544)
Indicator 2022
Revenue 31 666 €
Net income 3 371 €
EBITDA 4 076 €
Net margin 10.6%

Revenue and income statement

In 2022, LE COURSIER SPECIAL ET LOGISTICS achieves revenue of 32 k€. After deducting consumption (7 k€), gross margin stands at 25 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 12.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 10.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

31 666 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

24 682 €

EBITDA (2022) ?
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

4 076 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 076 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 371 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.9%

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.106%

Financial autonomy (2022) ?
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

21.535%

Cash flow / Revenue (2022) ?
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

10.645%

Repayment capacity (2022) ?
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

2.087

Asset age ratio (2022) ?
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

100.0%

Solvency indicators evolution
LE COURSIER SPECIAL ET LOGISTICS

Sector positioning

Debt ratio
30.11 2022
2022
Q1: 4.17
Med: 35.5
Q3: 96.31
Good

In 2022, the debt ratio of LE COURSIER SPECIAL ET LO... (30.11) 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
21.54% 2022
2022
Q1: 17.2%
Med: 33.57%
Q3: 50.37%
Average

In 2022, the financial autonomy of LE COURSIER SPECIAL ET LO... (21.5%) 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
2.09 years 2022
2022
Q1: 0.0 years
Med: 0.26 years
Q3: 2.26 years
Average

In 2022, the repayment capacity of LE COURSIER SPECIAL ET LO... (2.09) 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 1070.71. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

1070.71

Interest coverage (2022) ?
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

1.693

Liquidity indicators evolution
LE COURSIER SPECIAL ET LOGISTICS

Sector positioning

Liquidity ratio
1070.71 2022
2022
Q1: 128.83
Med: 173.71
Q3: 245.18
Excellent

In 2022, the liquidity ratio of LE COURSIER SPECIAL ET LO... (1070.71) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.69x 2022
2022
Q1: 0.0x
Med: 0.18x
Q3: 2.3x
Good

In 2022, the interest coverage of LE COURSIER SPECIAL ET LO... (1.7x) 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: 180 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 180 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 205 days of revenue, i.e. 18 k€ to permanently finance.

Operating WCR (2022) ?
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

18 015 €

Customer credit (2022) ?
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

180 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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 (2022) ?
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

205 j

WCR and payment terms evolution
LE COURSIER SPECIAL ET LOGISTICS

Positioning of LE COURSIER SPECIAL ET LOGISTICS in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 56 transactions of similar company sales in 2022, the value of LE COURSIER SPECIAL ET LOGISTICS is estimated at 6 742 € (range 3 410€ - 14 111€). With an EBITDA of 4 076€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.20x (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 2022
56 tx
3k€ 6k€ 14k€
6 742 € Range: 3 410€ - 14 111€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 076 € × 1.4x
Estimation 5 598 €
2 589€ - 14 491€
Revenue Multiple 30%
31 666 € × 0.20x
Estimation 6 337 €
4 011€ - 10 224€
Net Income Multiple 20%
3 371 € × 3.0x
Estimation 10 211 €
4 564€ - 18 994€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 LE COURSIER SPECIAL ET LOGISTICS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about LE COURSIER SPECIAL ET LOGISTICS

What is the revenue of LE COURSIER SPECIAL ET LOGISTICS ?

The revenue of LE COURSIER SPECIAL ET LOGISTICS in 2022 is 32 k€.

Is LE COURSIER SPECIAL ET LOGISTICS profitable?

Yes, LE COURSIER SPECIAL ET LOGISTICS generated a net profit of 3 k€ in 2022.

Where is the headquarters of LE COURSIER SPECIAL ET LOGISTICS ?

The headquarters of LE COURSIER SPECIAL ET LOGISTICS is located in ROSNY-SOUS-BOIS (93110), in the department Seine-Saint-Denis.

Where to find the tax return of LE COURSIER SPECIAL ET LOGISTICS ?

The tax return of LE COURSIER SPECIAL ET LOGISTICS 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 LE COURSIER SPECIAL ET LOGISTICS operate?

LE COURSIER SPECIAL ET LOGISTICS 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.