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LOCATION ET TRANSPORTS D'ARMOR : revenue, balance sheet and financial ratios

LOCATION ET TRANSPORTS D'ARMOR is a French company founded 10 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-CARREUC (22150), this company of category PME shows in 2018 a revenue of 177 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LOCATION ET TRANSPORTS D'ARMOR (SIREN 811911189)
Indicator 2018
Revenue 176 825 €
Net income 1 173 €
EBITDA 26 681 €
Net margin 0.7%

Revenue and income statement

In 2018, LOCATION ET TRANSPORTS D'ARMOR achieves revenue of 177 k€. After deducting consumption (3 k€), gross margin stands at 174 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 15.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

176 825 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

174 193 €

EBITDA (2018) ?
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

26 681 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 654 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 173 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.1%

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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 213%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.2% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

213.312%

Financial autonomy (2018) ?
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

54.586%

Cash flow / Revenue (2018) ?
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

15.236%

Repayment capacity (2018) ?
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

3.581

Asset age ratio (2018) ?
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

76.3%

Solvency indicators evolution
LOCATION ET TRANSPORTS D'ARMOR

Sector positioning

Debt ratio
213.31 2018
2018
Q1: 6.35
Med: 32.53
Q3: 91.42
Watch

In 2018, the debt ratio of LOCATION ET TRANSPORTS D'... (213.31) 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
54.59% 2018
2018
Q1: 17.8%
Med: 36.37%
Q3: 54.55%
Excellent

In 2018, the financial autonomy of LOCATION ET TRANSPORTS D'... (54.6%) 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
3.58 years 2018
2018
Q1: 0.0 years
Med: 0.53 years
Q3: 1.94 years
Average

In 2018, the repayment capacity of LOCATION ET TRANSPORTS D'... (3.58) 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 109.54. 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 2.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

109.54

Interest coverage (2018) ?
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

2.474

Liquidity indicators evolution
LOCATION ET TRANSPORTS D'ARMOR

Sector positioning

Liquidity ratio
109.54 2018
2018
Q1: 126.71
Med: 181.91
Q3: 273.99
Watch

In 2018, the liquidity ratio of LOCATION ET TRANSPORTS D'... (109.54) 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
2.47x 2018
2018
Q1: 0.0x
Med: 0.81x
Q3: 3.49x
Good

In 2018, the interest coverage of LOCATION ET TRANSPORTS D'... (2.5x) 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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 12 days of gap between collections and payments. WCR is negative (-24 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-11 764 €

Customer credit (2018) ?
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

70 j

Supplier credit (2018) ?
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

58 j

Inventory turnover (2018) ?
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 (2018) ?
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

-24 j

WCR and payment terms evolution
LOCATION ET TRANSPORTS D'ARMOR

Positioning of LOCATION ET TRANSPORTS D'ARMOR in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LOCATION ET TRANSPORTS D'ARMOR is estimated at 31 055 € (range 10 973€ - 76 654€). With an EBITDA of 26 681€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2018
120 transactions
10k€ 31k€ 76k€
31 055 € Range: 10 973€ - 76 654€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 681 € × 1.4x
Estimation 36 638 €
8 673€ - 97 102€
Revenue Multiple 30%
176 825 € × 0.22x
Estimation 39 706 €
21 357€ - 85 983€
Net Income Multiple 20%
1 173 € × 3.5x
Estimation 4 124 €
1 150€ - 11 543€
How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare LOCATION ET TRANSPORTS D'ARMOR with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LOCATION ET TRANSPORTS D'ARMOR

What is the revenue of LOCATION ET TRANSPORTS D'ARMOR ?

The revenue of LOCATION ET TRANSPORTS D'ARMOR in 2018 is 177 k€.

Is LOCATION ET TRANSPORTS D'ARMOR profitable?

Yes, LOCATION ET TRANSPORTS D'ARMOR generated a net profit of 1 k€ in 2018.

Where is the headquarters of LOCATION ET TRANSPORTS D'ARMOR ?

The headquarters of LOCATION ET TRANSPORTS D'ARMOR is located in SAINT-CARREUC (22150), in the department Cotes-d'Armor.

Where to find the tax return of LOCATION ET TRANSPORTS D'ARMOR ?

The tax return of LOCATION ET TRANSPORTS D'ARMOR 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 LOCATION ET TRANSPORTS D'ARMOR operate?

LOCATION ET TRANSPORTS D'ARMOR operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.