SARL TRANS MAT GUIGNARD : revenue, balance sheet and financial ratios

SARL TRANS MAT GUIGNARD is a French company founded 31 years ago, specialized in the sector Transports routiers de fret de proximité. Based in CEAULMONT (36200), this company of category PME shows in 2024 a revenue of 3.3 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 - SARL TRANS MAT GUIGNARD (SIREN 398553768)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 258 538 € 3 530 829 € 3 976 148 € 3 547 809 € 3 485 602 € 3 542 942 € 3 362 743 € 3 459 540 € 3 355 304 €
Net income -246 756 € -106 754 € 29 909 € 110 905 € 311 882 € 58 624 € 83 470 € 63 056 € 16 282 €
EBITDA -440 663 € -211 654 € -329 051 € -230 610 € 245 747 € -84 807 € -227 838 € 125 416 € -77 694 €
Net margin -7.6% -3.0% 0.8% 3.1% 8.9% 1.7% 2.5% 1.8% 0.5%

Revenue and income statement

In 2024, SARL TRANS MAT GUIGNARD achieves revenue of 3.3 M€. Activity remains stable over the period (CAGR: -0.4%). Slight decline of -8% vs 2023. After deducting consumption (0 €), gross margin stands at 3.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -441 k€, representing -13.5% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -108%, reducing margin by 7.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -247 k€ (-7.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 258 538 €

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

3 258 538 €

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

-440 663 €

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

-271 091 €

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

-246 756 €

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

-13.5%

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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 11%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

11.268%

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

47.639%

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

-13.412%

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

0.0

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

40.7%

Solvency indicators evolution
SARL TRANS MAT GUIGNARD

Sector positioning

Debt ratio
11.27 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Good

In 2024, the debt ratio of SARL TRANS MAT GUIGNARD (11.27) 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
47.64% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Good

In 2024, the financial autonomy of SARL TRANS MAT GUIGNARD (47.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Excellent

In 2024, the repayment capacity of SARL TRANS MAT GUIGNARD (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 187.38. 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

187.38

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

-3.462

Liquidity indicators evolution
SARL TRANS MAT GUIGNARD

Sector positioning

Liquidity ratio
187.38 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Good -6 pts over 3 years

In 2024, the liquidity ratio of SARL TRANS MAT GUIGNARD (187.38) 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
-3.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Average

In 2024, the interest coverage of SARL TRANS MAT GUIGNARD (-3.5x) 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: 179 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. The gap of 82 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 170 days of revenue, i.e. 1.5 M€ to permanently finance.

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

1 538 845 €

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

179 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

97 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

0 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

170 j

WCR and payment terms evolution
SARL TRANS MAT GUIGNARD

Positioning of SARL TRANS MAT GUIGNARD 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 SARL TRANS MAT GUIGNARD is estimated at 738 658 € (range 345 045€ - 1 204 539€). 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
345k€ 738k€ 1204k€
738 658 € Range: 345 045€ - 1 204 539€
NAF 5 année 2024

Valuation method used

Revenue Multiple
3 258 538 € × 0.23x = 738 659 €
Range: 345 045€ - 1 204 539€

Only this financial indicator is available for this company.

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 SARL TRANS MAT GUIGNARD with other companies in the same sector:

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

Frequently asked questions about SARL TRANS MAT GUIGNARD

What is the revenue of SARL TRANS MAT GUIGNARD ?

The revenue of SARL TRANS MAT GUIGNARD in 2024 is 3.3 M€.

Is SARL TRANS MAT GUIGNARD profitable?

SARL TRANS MAT GUIGNARD recorded a net loss in 2024.

Where is the headquarters of SARL TRANS MAT GUIGNARD ?

The headquarters of SARL TRANS MAT GUIGNARD is located in CEAULMONT (36200), in the department Indre.

Where to find the tax return of SARL TRANS MAT GUIGNARD ?

The tax return of SARL TRANS MAT GUIGNARD 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 TRANS MAT GUIGNARD operate?

SARL TRANS MAT GUIGNARD 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.