LOGTRANS PORT SERVICES : revenue, balance sheet and financial ratios

In 2025, LOGTRANS PORT SERVICES achieves revenue of 7.6 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.5%. Slight decline of -5% vs 2024. After deducting consumption (644 k€), gross margin stands at 6.9 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 927 k€, representing 12.2% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -42%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 696 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.

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 46%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 179.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Overall, WCR represents 65 days of revenue, i.e. 1.4 M€ to permanently finance.

Based on 167 transactions of similar company sales (all years), the value of LOGTRANS PORT SERVICES is estimated at 744 469 € (range 402 445€ - 1 315 311€). With an EBITDA of 927 269€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.11x (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.