LOGISTIQUE DISTRIBUTION FRIGORIFIQUE : revenue, balance sheet and financial ratios

LOGISTIQUE DISTRIBUTION FRIGORIFIQUE is a French company founded 27 years ago, specialized in the sector Transports routiers de fret de proximité. Based in VERN-SUR-SEICHE (35770), this company of category ETI shows in 2021 a revenue of 6.4 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 - LOGISTIQUE DISTRIBUTION FRIGORIFIQUE (SIREN 422799940)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 6 395 548 € 6 146 393 € 5 992 589 € 5 949 871 € 5 542 310 € 4 866 288 €
Net income 279 609 € 234 029 € 182 788 € 297 380 € 286 876 € 183 790 €
EBITDA 284 961 € 260 793 € 53 902 € 253 308 € 389 348 € 257 083 €
Net margin 4.4% 3.8% 3.1% 5.0% 5.2% 3.8%

Revenue and income statement

In 2021, LOGISTIQUE DISTRIBUTION FRIGORIFIQUE achieves revenue of 6.4 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2020: +4%. After deducting consumption (1.3 M€), gross margin stands at 5.1 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 285 k€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 280 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 395 548 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 051 760 €

EBITDA (2021) ?
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

284 961 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

428 470 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

279 609 €

EBITDA margin (2021) ?
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 2%. 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 50%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.703%

Financial autonomy (2021) ?
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

50.194%

Cash flow / Revenue (2021) ?
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

2.073%

Repayment capacity (2021) ?
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

0.264

Asset age ratio (2021) ?
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

36.6%

Solvency indicators evolution
LOGISTIQUE DISTRIBUTION FRIGORIFIQUE

Sector positioning

Debt ratio
1.7 2021
2019
2020
2021
Q1: 1.39
Med: 31.45
Q3: 102.48
Good -25 pts over 3 years

In 2021, the debt ratio of LOGISTIQUE DISTRIBUTION F... (1.70) 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
50.19% 2021
2019
2020
2021
Q1: 12.4%
Med: 30.92%
Q3: 49.89%
Excellent

In 2021, the financial autonomy of LOGISTIQUE DISTRIBUTION F... (50.2%) 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
0.26 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.65 years
Average +29 pts over 3 years

In 2021, the repayment capacity of LOGISTIQUE DISTRIBUTION F... (0.26) 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 187.95. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

187.949

Interest coverage (2021) ?
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

0.355

Liquidity indicators evolution
LOGISTIQUE DISTRIBUTION FRIGORIFIQUE

Sector positioning

Liquidity ratio
187.95 2021
2019
2020
2021
Q1: 124.53
Med: 174.41
Q3: 255.09
Good -10 pts over 3 years

In 2021, the liquidity ratio of LOGISTIQUE DISTRIBUTION F... (187.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.35x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.5x
Good -19 pts over 3 years

In 2021, the interest coverage of LOGISTIQUE DISTRIBUTION F... (0.3x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 117 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2021, WCR increased by +183%, requiring additional financing.

Operating WCR (2021) ?
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

2 077 530 €

Customer credit (2021) ?
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

37 j

Supplier credit (2021) ?
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 (2021) ?
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

2 j

WCR in days of revenue (2021) ?
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

117 j

WCR and payment terms evolution
LOGISTIQUE DISTRIBUTION FRIGORIFIQUE

Positioning of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 63 transactions of similar company sales in 2021, the value of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE is estimated at 627 800 € (range 363 262€ - 1 837 232€). With an EBITDA of 284 961€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.14x (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 2021
63 tx
363k€ 627k€ 1837k€
627 800 € Range: 363 262€ - 1 837 232€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
284 961 € × 1.5x
Estimation 431 310 €
177 097€ - 2 065 058€
Revenue Multiple 30%
6 395 548 € × 0.14x
Estimation 917 277 €
755 285€ - 1 189 304€
Net Income Multiple 20%
279 609 € × 2.4x
Estimation 684 810 €
240 644€ - 2 239 559€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 LOGISTIQUE DISTRIBUTION FRIGORIFIQUE with other companies in the same sector:

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

Frequently asked questions about LOGISTIQUE DISTRIBUTION FRIGORIFIQUE

What is the revenue of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE ?

The revenue of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE in 2021 is 6.4 M€.

Is LOGISTIQUE DISTRIBUTION FRIGORIFIQUE profitable?

Yes, LOGISTIQUE DISTRIBUTION FRIGORIFIQUE generated a net profit of 280 k€ in 2021.

Where is the headquarters of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE ?

The headquarters of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE is located in VERN-SUR-SEICHE (35770), in the department Ille-et-Vilaine.

Where to find the tax return of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE ?

The tax return of LOGISTIQUE DISTRIBUTION FRIGORIFIQUE 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 LOGISTIQUE DISTRIBUTION FRIGORIFIQUE operate?

LOGISTIQUE DISTRIBUTION FRIGORIFIQUE 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.