LOCATION TRANSPORTS GRANULATS : revenue, balance sheet and financial ratios

LOCATION TRANSPORTS GRANULATS is a French company founded 71 years ago, specialized in the sector Transports routiers de fret de proximité. Based in VILLIERS-LE-MORHIER (28130), this company of category ETI shows in 2024 a revenue of 4.2 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 - LOCATION TRANSPORTS GRANULATS (SIREN 805520186)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 174 635 € 4 013 459 € 3 897 837 € 3 563 530 € 3 344 636 € 3 508 115 € N/C 3 231 930 € 3 304 514 €
Net income 231 508 € 240 117 € 114 694 € 211 226 € 316 134 € 3 358 939 € 685 848 € 438 753 € 353 386 €
EBITDA 54 494 € 15 614 € -47 946 € 131 602 € 312 136 € 325 190 € N/C 485 813 € 595 756 €
Net margin 5.5% 6.0% 2.9% 5.9% 9.5% 95.7% N/C 13.6% 10.7%

Revenue and income statement

In 2024, LOCATION TRANSPORTS GRANULATS achieves revenue of 4.2 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Vs 2023: +4%. After deducting consumption (945 k€), gross margin stands at 3.2 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 232 k€, i.e. 5.5% 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

4 174 635 €

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

3 229 583 €

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

54 494 €

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

140 086 €

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

231 508 €

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

1.3%

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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 0%. 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 79%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% 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

0.496%

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

78.876%

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

3.14%

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

0.12

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

22.2%

Solvency indicators evolution
LOCATION TRANSPORTS GRANULATS

Sector positioning

Debt ratio
0.5 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Excellent

In 2024, the debt ratio of LOCATION TRANSPORTS GRANU... (0.50) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
78.88% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Excellent

In 2024, the financial autonomy of LOCATION TRANSPORTS GRANU... (78.9%) 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
0.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Average +27 pts over 3 years

In 2024, the repayment capacity of LOCATION TRANSPORTS GRANU... (0.12) 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 456.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

456.332

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

0.0

Liquidity indicators evolution
LOCATION TRANSPORTS GRANULATS

Sector positioning

Liquidity ratio
456.33 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Excellent

In 2024, the liquidity ratio of LOCATION TRANSPORTS GRANU... (456.33) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Average

In 2024, the interest coverage of LOCATION TRANSPORTS GRANU... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 46 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 290 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2016-2024, WCR increased by +109%, requiring additional financing.

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

3 359 746 €

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

70 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

46 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

5 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

290 j

WCR and payment terms evolution
LOCATION TRANSPORTS GRANULATS

Positioning of LOCATION TRANSPORTS GRANULATS 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 TRANSPORTS GRANULATS is estimated at 465 484 € (range 170 736€ - 991 303€). With an EBITDA of 54 494€, 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
170k€ 465k€ 991k€
465 484 € Range: 170 736€ - 991 303€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
54 494 € × 0.9x
Estimation 50 046 €
35 615€ - 201 868€
Revenue Multiple 30%
4 174 635 € × 0.23x
Estimation 946 323 €
442 051€ - 1 543 180€
Net Income Multiple 20%
231 508 € × 3.4x
Estimation 782 825 €
101 568€ - 2 137 075€

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 TRANSPORTS GRANULATS with other companies in the same sector:

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

Frequently asked questions about LOCATION TRANSPORTS GRANULATS

What is the revenue of LOCATION TRANSPORTS GRANULATS ?

The revenue of LOCATION TRANSPORTS GRANULATS in 2024 is 4.2 M€.

Is LOCATION TRANSPORTS GRANULATS profitable?

Yes, LOCATION TRANSPORTS GRANULATS generated a net profit of 232 k€ in 2024.

Where is the headquarters of LOCATION TRANSPORTS GRANULATS ?

The headquarters of LOCATION TRANSPORTS GRANULATS is located in VILLIERS-LE-MORHIER (28130), in the department Eure-et-Loir.

Where to find the tax return of LOCATION TRANSPORTS GRANULATS ?

The tax return of LOCATION TRANSPORTS GRANULATS 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 TRANSPORTS GRANULATS operate?

LOCATION TRANSPORTS GRANULATS 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.