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SARL LES TRANSPORTS LOZERIENS : revenue, balance sheet and financial ratios

SARL LES TRANSPORTS LOZERIENS is a French company founded 18 years ago, specialized in the sector Transports routiers réguliers de voyageurs. Based in BANASSAC-CANILHAC (48500), this company of category PME shows in 2022 a revenue of 993 k€. 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 - SARL LES TRANSPORTS LOZERIENS (SIREN 498874940)
Indicator 2022
Revenue 992 906 €
Net income 111 659 €
EBITDA 280 295 €
Net margin 11.2%

Revenue and income statement

In 2022, SARL LES TRANSPORTS LOZERIENS achieves revenue of 993 k€. After deducting consumption (108 k€), gross margin stands at 885 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 280 k€, representing 28.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 11.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

992 906 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

884 967 €

EBITDA (2022) ?
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

280 295 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

147 527 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

111 659 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.3%

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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 141%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

141.351%

Financial autonomy (2022) ?
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

36.105%

Cash flow / Revenue (2022) ?
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

23.48%

Repayment capacity (2022) ?
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

2.137

Asset age ratio (2022) ?
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

36.8%

Solvency indicators evolution
SARL LES TRANSPORTS LOZERIENS

Sector positioning

Debt ratio
141.35 2022
2022
Q1: 0.16
Med: 21.64
Q3: 75.49
Watch

In 2022, the debt ratio of SARL LES TRANSPORTS LOZER... (141.35) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
36.1% 2022
2022
Q1: 17.66%
Med: 36.07%
Q3: 55.32%
Good

In 2022, the financial autonomy of SARL LES TRANSPORTS LOZER... (36.1%) 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
2.14 years 2022
2022
Q1: -0.01 years
Med: 0.0 years
Q3: 1.86 years
Average

In 2022, the repayment capacity of SARL LES TRANSPORTS LOZER... (2.14) 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 177.48. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

177.478

Interest coverage (2022) ?
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

1.715

Liquidity indicators evolution
SARL LES TRANSPORTS LOZERIENS

Sector positioning

Liquidity ratio
177.48 2022
2022
Q1: 119.74
Med: 179.73
Q3: 294.75
Average

In 2022, the liquidity ratio of SARL LES TRANSPORTS LOZER... (177.48) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.72x 2022
2022
Q1: -0.18x
Med: 0.02x
Q3: 2.31x
Good

In 2022, the interest coverage of SARL LES TRANSPORTS LOZER... (1.7x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Overall, WCR represents 18 days of revenue, i.e. 49 k€ to permanently finance.

Operating WCR (2022) ?
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

48 831 €

Customer credit (2022) ?
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

28 j

Supplier credit (2022) ?
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 (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

18 j

WCR and payment terms evolution
SARL LES TRANSPORTS LOZERIENS

Positioning of SARL LES TRANSPORTS LOZERIENS in its sector

Comparison with sector Transports routiers réguliers de voyageurs

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SARL LES TRANSPORTS LOZERIENS is estimated at 294 860 € (range 103 201€ - 773 835€). With an EBITDA of 280 295€, the sector multiple of 1.4x 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 2022
85 tx
103k€ 294k€ 773k€
294 860 € Range: 103 201€ - 773 835€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
280 295 € × 1.4x
Estimation 392 359 €
110 105€ - 1 113 445€
Revenue Multiple 30%
992 906 € × 0.14x
Estimation 140 286 €
105 564€ - 314 713€
Net Income Multiple 20%
111 659 € × 2.5x
Estimation 282 975 €
82 399€ - 613 494€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 réguliers de voyageurs)

Compare SARL LES TRANSPORTS LOZERIENS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers réguliers de voyageurs

Frequently asked questions about SARL LES TRANSPORTS LOZERIENS

What is the revenue of SARL LES TRANSPORTS LOZERIENS ?

The revenue of SARL LES TRANSPORTS LOZERIENS in 2022 is 993 k€.

Is SARL LES TRANSPORTS LOZERIENS profitable?

Yes, SARL LES TRANSPORTS LOZERIENS generated a net profit of 112 k€ in 2022.

Where is the headquarters of SARL LES TRANSPORTS LOZERIENS ?

The headquarters of SARL LES TRANSPORTS LOZERIENS is located in BANASSAC-CANILHAC (48500), in the department Lozere.

Where to find the tax return of SARL LES TRANSPORTS LOZERIENS ?

The tax return of SARL LES TRANSPORTS LOZERIENS 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 SARL LES TRANSPORTS LOZERIENS operate?

SARL LES TRANSPORTS LOZERIENS operates in the sector Transports routiers réguliers de voyageurs (NAF code 49.39A). See the 'Sector positioning' section above to compare the company with its competitors.