SALES & LOGISTIC MOTORS : revenue, balance sheet and financial ratios

SALES & LOGISTIC MOTORS is a French company founded 9 years ago, specialized in the sector Affrètement et organisation des transports . Based in PONT L'EVEQUE (14130), this company of category PME shows in 2023 a revenue of 21.3 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 - SALES & LOGISTIC MOTORS (SIREN 821236676)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 21 264 700 € 21 972 489 € 18 660 692 € 13 061 297 € 8 004 384 € 5 039 436 €
Net income 288 180 € 128 919 € 431 812 € 94 455 € 144 866 € 117 902 €
EBITDA 144 356 € -85 538 € 167 147 € 109 525 € 93 198 € 99 194 €
Net margin 1.4% 0.6% 2.3% 0.7% 1.8% 2.3%

Revenue and income statement

In 2023, SALES & LOGISTIC MOTORS achieves revenue of 21.3 M€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +33.4%. Slight decline of -3% vs 2022. After deducting consumption (20.0 M€), gross margin stands at 1.3 M€, i.e. a rate of 6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 144 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 288 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

21 264 700 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 277 554 €

EBITDA (2023) ?
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

144 356 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

393 269 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

288 180 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.7%

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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 28%. 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 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.164%

Financial autonomy (2023) ?
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

45.689%

Cash flow / Revenue (2023) ?
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

0.333%

Repayment capacity (2023) ?
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

5.201

Asset age ratio (2023) ?
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

69.8%

Solvency indicators evolution
SALES & LOGISTIC MOTORS

Sector positioning

Debt ratio
28.16 2023
2021
2022
2023
Q1: 0.0
Med: 7.46
Q3: 49.04
Average +10 pts over 3 years

In 2023, the debt ratio of SALES & LOGISTIC MOTORS (28.16) 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
45.69% 2023
2021
2022
2023
Q1: 15.05%
Med: 32.0%
Q3: 51.78%
Good -8 pts over 3 years

In 2023, the financial autonomy of SALES & LOGISTIC MOTORS (45.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.2 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.03 years
Q3: 1.11 years
Watch +52 pts over 3 years

In 2023, the repayment capacity of SALES & LOGISTIC MOTORS (5.20) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 223.37. 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 6.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

223.365

Interest coverage (2023) ?
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

6.683

Liquidity indicators evolution
SALES & LOGISTIC MOTORS

Sector positioning

Liquidity ratio
223.37 2023
2021
2022
2023
Q1: 120.57
Med: 159.14
Q3: 229.55
Good +7 pts over 3 years

In 2023, the liquidity ratio of SALES & LOGISTIC MOTORS (223.37) 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
6.68x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.29x
Q3: 4.82x
Excellent +19 pts over 3 years

In 2023, the interest coverage of SALES & LOGISTIC MOTORS (6.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2018-2023, WCR increased by +487%, requiring additional financing.

Operating WCR (2023) ?
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

1 620 795 €

Customer credit (2023) ?
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

1 j

Supplier credit (2023) ?
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

5 j

Inventory turnover (2023) ?
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

32 j

WCR in days of revenue (2023) ?
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

27 j

WCR and payment terms evolution
SALES & LOGISTIC MOTORS

Positioning of SALES & LOGISTIC MOTORS in its sector

Comparison with sector Affrètement et organisation des transports

Valuation estimate

Based on 167 transactions of similar company sales (all years), the value of SALES & LOGISTIC MOTORS is estimated at 777 819 € (range 638 795€ - 1 407 821€). With an EBITDA of 144 356€, 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.

Estimated enterprise value 2023
167 transactions
638k€ 777k€ 1407k€
777 819 € Range: 638 795€ - 1 407 821€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
144 356 € × 0.9x
Estimation 129 287 €
47 235€ - 179 754€
Revenue Multiple 30%
21 264 700 € × 0.11x
Estimation 2 255 385 €
1 999 295€ - 3 958 236€
Net Income Multiple 20%
288 180 € × 0.6x
Estimation 182 802 €
76 948€ - 652 366€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 167 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 (Affrètement et organisation des transports )

Compare SALES & LOGISTIC MOTORS with other companies in the same sector:

Voir toutes les statistiques du secteur Affrètement et organisation des transports

Frequently asked questions about SALES & LOGISTIC MOTORS

What is the revenue of SALES & LOGISTIC MOTORS ?

The revenue of SALES & LOGISTIC MOTORS in 2023 is 21.3 M€.

Is SALES & LOGISTIC MOTORS profitable?

Yes, SALES & LOGISTIC MOTORS generated a net profit of 288 k€ in 2023.

Where is the headquarters of SALES & LOGISTIC MOTORS ?

The headquarters of SALES & LOGISTIC MOTORS is located in PONT L'EVEQUE (14130), in the department Calvados.

Where to find the tax return of SALES & LOGISTIC MOTORS ?

The tax return of SALES & LOGISTIC MOTORS 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 SALES & LOGISTIC MOTORS operate?

SALES & LOGISTIC MOTORS operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.