LE ROY LOGISTIQUE : revenue, balance sheet and financial ratios

LE ROY LOGISTIQUE is a French company founded 24 years ago, specialized in the sector Affrètement et organisation des transports . Based in SAINT-JACQUES-DE-LA-LANDE (35136), this company of category ETI shows in 2023 a revenue of 206.2 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 - LE ROY LOGISTIQUE (SIREN 441996204)
Indicator 2023 2022 2022 2021 2020 2019 2018 2017 2015
Revenue 206 151 501 € 46 833 739 € 46 833 739 € 171 328 386 € 147 393 527 € 153 597 552 € 146 084 642 € 136 615 887 € 116 044 641 €
Net income 3 952 842 € 1 250 426 € 1 250 426 € 3 923 852 € 2 771 256 € 3 491 755 € 2 941 398 € 3 332 091 € 2 538 380 €
EBITDA 9 091 354 € 2 761 203 € 3 512 203 € 9 003 999 € 6 346 801 € 8 134 845 € 6 583 505 € 5 642 246 € 4 487 100 €
Net margin 1.9% 2.7% 2.7% 2.3% 1.9% 2.3% 2.0% 2.4% 2.2%

Revenue and income statement

In 2023, LE ROY LOGISTIQUE achieves revenue of 206.2 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2022, growth of +340% (46.8 M€ -> 206.2 M€). After deducting consumption (498 k€), gross margin stands at 205.7 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 9.1 M€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.0 M€, i.e. 1.9% 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

206 151 501 €

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

205 653 596 €

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

9 091 354 €

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

6 597 716 €

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

3 952 842 €

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

4.4%

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

107.598%

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

27.116%

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

3.412%

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

4.353

Asset age ratio (2023) ?
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

43.2%

Solvency indicators evolution
LE ROY LOGISTIQUE

Sector positioning

Debt ratio
107.6 2023
2022
2022
2023
Q1: 0.0
Med: 7.46
Q3: 49.04
Watch

In 2023, the debt ratio of LE ROY LOGISTIQUE (107.60) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
27.12% 2023
2022
2022
2023
Q1: 15.05%
Med: 32.0%
Q3: 51.78%
Average -10 pts over 3 years

In 2023, the financial autonomy of LE ROY LOGISTIQUE (27.1%) 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
4.35 years 2023
2022
2022
2023
Q1: 0.0 years
Med: 0.03 years
Q3: 1.11 years
Watch

In 2023, the repayment capacity of LE ROY LOGISTIQUE (4.35) 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 130.90. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

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

130.896

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

5.982

Liquidity indicators evolution
LE ROY LOGISTIQUE

Sector positioning

Liquidity ratio
130.9 2023
2022
2022
2023
Q1: 120.57
Med: 159.14
Q3: 229.55
Average -7 pts over 3 years

In 2023, the liquidity ratio of LE ROY LOGISTIQUE (130.90) 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
5.98x 2023
2022
2022
2023
Q1: 0.0x
Med: 0.29x
Q3: 4.82x
Excellent +33 pts over 3 years

In 2023, the interest coverage of LE ROY LOGISTIQUE (6.0x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 44 days of revenue, i.e. 25.2 M€ to permanently finance. Over 2015-2023, WCR increased by +78%, requiring additional financing.

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

25 239 128 €

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

57 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

48 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

44 j

WCR and payment terms evolution
LE ROY LOGISTIQUE

Positioning of LE ROY LOGISTIQUE in its sector

Comparison with sector Affrètement et organisation des transports

Valuation estimate

Based on 167 transactions of similar company sales (all years), the value of LE ROY LOGISTIQUE is estimated at 11 132 124 € (range 7 513 177€ - 18 961 979€). With an EBITDA of 9 091 354€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2023
167 transactions
7513k€ 11132k€ 18961k€
11 132 124 € Range: 7 513 177€ - 18 961 979€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 091 354 € × 0.9x
Estimation 8 142 329 €
2 974 820€ - 11 320 701€
Revenue Multiple 30%
206 151 501 € × 0.11x
Estimation 21 864 925 €
19 382 249€ - 38 373 281€
Net Income Multiple 20%
3 952 842 € × 0.6x
Estimation 2 507 412 €
1 055 464€ - 8 948 223€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 167 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 (Affrètement et organisation des transports )

Compare LE ROY LOGISTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Affrètement et organisation des transports

Frequently asked questions about LE ROY LOGISTIQUE

What is the revenue of LE ROY LOGISTIQUE ?

The revenue of LE ROY LOGISTIQUE in 2023 is 206.2 M€.

Is LE ROY LOGISTIQUE profitable?

Yes, LE ROY LOGISTIQUE generated a net profit of 4.0 M€ in 2023.

Where is the headquarters of LE ROY LOGISTIQUE ?

The headquarters of LE ROY LOGISTIQUE is located in SAINT-JACQUES-DE-LA-LANDE (35136), in the department Ille-et-Vilaine.

Where to find the tax return of LE ROY LOGISTIQUE ?

The tax return of LE ROY LOGISTIQUE 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 ROY LOGISTIQUE operate?

LE ROY LOGISTIQUE operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.