LOCATION MANUTENTION TRANSPORTS : revenue, balance sheet and financial ratios

LOCATION MANUTENTION TRANSPORTS is a French company founded 52 years ago, specialized in the sector Transports routiers de fret de proximité. Based in CHATEAUNEUF-LES-MARTIGUES (13220), this company of category PME shows in 2024 a revenue of 22.9 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 - LOCATION MANUTENTION TRANSPORTS (SIREN 306159021)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 22 938 156 € 22 908 850 € 23 153 525 € 21 237 250 € 17 475 274 € 19 724 448 € 18 492 779 € 16 909 641 € 15 048 469 €
Net income 1 240 699 € 1 085 883 € 833 199 € 757 836 € 544 219 € 1 039 150 € 1 048 823 € 924 618 € 870 507 €
EBITDA 3 191 389 € 2 709 855 € 2 370 581 € 2 483 418 € 1 928 470 € 2 500 119 € 2 281 782 € 2 052 442 € 1 916 111 €
Net margin 5.4% 4.7% 3.6% 3.6% 3.1% 5.3% 5.7% 5.5% 5.8%

Revenue and income statement

In 2024, LOCATION MANUTENTION TRANSPORTS achieves revenue of 22.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2023: +0%. After deducting consumption (2.6 M€), gross margin stands at 20.4 M€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 13.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 5.4% 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

22 938 156 €

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

20 374 597 €

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

3 191 389 €

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

1 562 011 €

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

1 240 699 €

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

13.9%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.5% 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 (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

40.467%

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

60.161%

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

12.501%

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

1.935

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

37.0%

Solvency indicators evolution
LOCATION MANUTENTION TRANSPORTS

Sector positioning

Debt ratio
40.47 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Average

In 2024, the debt ratio of LOCATION MANUTENTION TRAN... (40.47) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.16% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Excellent

In 2024, the financial autonomy of LOCATION MANUTENTION TRAN... (60.2%) 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
1.94 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Average

In 2024, the repayment capacity of LOCATION MANUTENTION TRAN... (1.94) 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 450.39. 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 3.0x. Financial charges are adequately covered by operations.

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

450.394

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

3.046

Liquidity indicators evolution
LOCATION MANUTENTION TRANSPORTS

Sector positioning

Liquidity ratio
450.39 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Excellent

In 2024, the liquidity ratio of LOCATION MANUTENTION TRAN... (450.39) 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
3.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Good

In 2024, the interest coverage of LOCATION MANUTENTION TRAN... (3.0x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 74 days of revenue, i.e. 4.7 M€ to permanently finance.

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

4 740 858 €

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

40 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

38 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

7 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

74 j

WCR and payment terms evolution
LOCATION MANUTENTION TRANSPORTS

Positioning of LOCATION MANUTENTION TRANSPORTS 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 LOCATION MANUTENTION TRANSPORTS is estimated at 3 864 417 € (range 1 880 406€ - 10 745 485€). With an EBITDA of 3 191 389€, 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
1880k€ 3864k€ 10745k€
3 864 417 € Range: 1 880 406€ - 10 745 485€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 191 389 € × 0.9x
Estimation 2 930 879 €
2 085 735€ - 11 822 221€
Revenue Multiple 30%
22 938 156 € × 0.23x
Estimation 5 199 714 €
2 428 914€ - 8 479 236€
Net Income Multiple 20%
1 240 699 € × 3.4x
Estimation 4 195 319 €
544 326€ - 11 453 024€

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 LOCATION MANUTENTION TRANSPORTS with other companies in the same sector:

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

Frequently asked questions about LOCATION MANUTENTION TRANSPORTS

What is the revenue of LOCATION MANUTENTION TRANSPORTS ?

The revenue of LOCATION MANUTENTION TRANSPORTS in 2024 is 22.9 M€.

Is LOCATION MANUTENTION TRANSPORTS profitable?

Yes, LOCATION MANUTENTION TRANSPORTS generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of LOCATION MANUTENTION TRANSPORTS ?

The headquarters of LOCATION MANUTENTION TRANSPORTS is located in CHATEAUNEUF-LES-MARTIGUES (13220), in the department Bouches-du-Rhone.

Where to find the tax return of LOCATION MANUTENTION TRANSPORTS ?

The tax return of LOCATION MANUTENTION TRANSPORTS 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 MANUTENTION TRANSPORTS operate?

LOCATION MANUTENTION TRANSPORTS 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.