LES TRANSPORTS ET SERVICES : revenue, balance sheet and financial ratios

LES TRANSPORTS ET SERVICES is a French company founded 45 years ago, specialized in the sector Transports routiers de fret interurbains. Based in LA GORGUE (59253), this company of category PME shows in 2024 a revenue of 893 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 - LES TRANSPORTS ET SERVICES (SIREN 319244281)
Indicator 2024 2022 2021 2020 2019 2018
Revenue 892 767 € 892 143 € 815 496 € 771 789 € 907 402 € 782 184 €
Net income -18 180 € 23 064 € 72 666 € 50 422 € 58 682 € 16 248 €
EBITDA 22 164 € 38 218 € 48 117 € 14 591 € 63 302 € -8 588 €
Net margin -2.0% 2.6% 8.9% 6.5% 6.5% 2.1%

Revenue and income statement

In 2024, LES TRANSPORTS ET SERVICES achieves revenue of 893 k€. Revenue is growing positively over 6 years (CAGR: +2.2%). Vs 2022: +0%. After deducting consumption (0 €), gross margin stands at 893 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 22 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -18 k€ (-2.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

892 767 €

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

892 767 €

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

22 164 €

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

-22 243 €

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

-18 180 €

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

2.5%

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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 17%. 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 68%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% 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

17.071%

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

67.788%

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

2.196%

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

3.992

Solvency indicators evolution
LES TRANSPORTS ET SERVICES

Sector positioning

Debt ratio
17.07 2024
2021
2022
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Good +6 pts over 3 years

In 2024, the debt ratio of LES TRANSPORTS ET SERVICES (17.07) 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
67.79% 2024
2021
2022
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Excellent

In 2024, the financial autonomy of LES TRANSPORTS ET SERVICES (67.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
3.99 years 2024
2021
2022
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Average +15 pts over 3 years

In 2024, the repayment capacity of LES TRANSPORTS ET SERVICES (3.99) 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 15.5x. 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

0.0

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

15.512

Liquidity indicators evolution
LES TRANSPORTS ET SERVICES

Sector positioning

Liquidity ratio
0.0 2024
2021
2022
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Watch +10 pts over 3 years

In 2024, the liquidity ratio of LES TRANSPORTS ET SERVICES (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
15.51x 2024
2021
2022
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Excellent +19 pts over 3 years

In 2024, the interest coverage of LES TRANSPORTS ET SERVICES (15.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 18 days. WCR is negative (-46 days): operations structurally generate cash. Notable WCR improvement over the period (-166%), freeing up cash.

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

-113 533 €

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

0 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

18 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

-46 j

WCR and payment terms evolution
LES TRANSPORTS ET SERVICES

Positioning of LES TRANSPORTS ET SERVICES in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of LES TRANSPORTS ET SERVICES is estimated at 88 612 € (range 44 503€ - 175 071€). With an EBITDA of 22 164€, 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
44k€ 88k€ 175k€
88 612 € Range: 44 503€ - 175 071€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 164 € × 0.9x
Estimation 20 355 €
14 485€ - 82 105€
Revenue Multiple 30%
892 767 € × 0.23x
Estimation 202 376 €
94 535€ - 330 017€

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 interurbains)

Compare LES TRANSPORTS ET SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about LES TRANSPORTS ET SERVICES

What is the revenue of LES TRANSPORTS ET SERVICES ?

The revenue of LES TRANSPORTS ET SERVICES in 2024 is 893 k€.

Is LES TRANSPORTS ET SERVICES profitable?

LES TRANSPORTS ET SERVICES recorded a net loss in 2024.

Where is the headquarters of LES TRANSPORTS ET SERVICES ?

The headquarters of LES TRANSPORTS ET SERVICES is located in LA GORGUE (59253), in the department Nord.

Where to find the tax return of LES TRANSPORTS ET SERVICES ?

The tax return of LES TRANSPORTS ET SERVICES 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 LES TRANSPORTS ET SERVICES operate?

LES TRANSPORTS ET SERVICES 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.