SAS DES AUTOCARS FOURNIER : revenue, balance sheet and financial ratios

SAS DES AUTOCARS FOURNIER is a French company founded 48 years ago, specialized in the sector Transports routiers réguliers de voyageurs. Based in SAINT-ARNOULT (14800), this company of category PME shows in 2024 a revenue of 2.9 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 - SAS DES AUTOCARS FOURNIER (SIREN 312140411)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 896 954 € N/C 2 541 601 € 1 591 968 € 1 323 772 € 3 117 935 € 2 893 998 € 2 966 471 € 3 140 514 €
Net income 129 155 € 227 799 € -108 596 € -95 355 € -245 225 € 139 124 € 6 514 € 184 326 € 116 624 €
EBITDA 471 653 € N/C 235 038 € 293 579 € -49 990 € 394 195 € 252 063 € 413 481 € 393 748 €
Net margin 4.5% N/C -4.3% -6.0% -18.5% 4.5% 0.2% 6.2% 3.7%

Revenue and income statement

In 2024, SAS DES AUTOCARS FOURNIER achieves revenue of 2.9 M€. Activity remains stable over the period (CAGR: -1.0%). After deducting consumption (528 k€), gross margin stands at 2.4 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 472 k€, representing 16.3% 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 129 k€, i.e. 4.5% of revenue. This profit can be retained or distributed to shareholders.

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

2 896 954 €

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

2 369 181 €

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

471 653 €

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

169 999 €

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

129 155 €

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

16.0%

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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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.2% 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 (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

114.84%

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

39.979%

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

14.226%

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

2.348

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

29.8%

Solvency indicators evolution
SAS DES AUTOCARS FOURNIER

Sector positioning

Debt ratio
114.84 2024
2022
2023
2024
Q1: 0.05
Med: 13.36
Q3: 53.47
Watch

In 2024, the debt ratio of SAS DES AUTOCARS FOURNIER (114.84) 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
39.98% 2024
2022
2023
2024
Q1: 19.49%
Med: 38.63%
Q3: 57.22%
Good +14 pts over 3 years

In 2024, the financial autonomy of SAS DES AUTOCARS FOURNIER (40.0%) 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
2.35 years 2024
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Average

In 2024, the repayment capacity of SAS DES AUTOCARS FOURNIER (2.35) 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 199.65. 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 4.6x. Financial charges are adequately covered by operations.

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

199.65

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

4.63

Liquidity indicators evolution
SAS DES AUTOCARS FOURNIER

Sector positioning

Liquidity ratio
199.65 2024
2022
2023
2024
Q1: 120.71
Med: 178.19
Q3: 288.37
Good +17 pts over 3 years

In 2024, the liquidity ratio of SAS DES AUTOCARS FOURNIER (199.65) 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
4.63x 2024
2022
2024
Q1: 0.0x
Med: 0.09x
Q3: 3.69x
Excellent

In 2024, the interest coverage of SAS DES AUTOCARS FOURNIER (4.6x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 244 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

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

244 155 €

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

26 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

20 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

6 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

30 j

WCR and payment terms evolution
SAS DES AUTOCARS FOURNIER

Positioning of SAS DES AUTOCARS FOURNIER 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 SAS DES AUTOCARS FOURNIER is estimated at 518 366 € (range 204 098€ - 1 354 189€). With an EBITDA of 471 653€, 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 2024
85 tx
204k€ 518k€ 1354k€
518 366 € Range: 204 098€ - 1 354 189€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
471 653 € × 1.4x
Estimation 660 223 €
185 273€ - 1 873 596€
Revenue Multiple 30%
2 896 954 € × 0.14x
Estimation 409 307 €
307 999€ - 918 222€
Net Income Multiple 20%
129 155 € × 2.5x
Estimation 327 315 €
95 310€ - 709 623€

Valuation evolution

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 SAS DES AUTOCARS FOURNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers réguliers de voyageurs

Frequently asked questions about SAS DES AUTOCARS FOURNIER

What is the revenue of SAS DES AUTOCARS FOURNIER ?

The revenue of SAS DES AUTOCARS FOURNIER in 2024 is 2.9 M€.

Is SAS DES AUTOCARS FOURNIER profitable?

Yes, SAS DES AUTOCARS FOURNIER generated a net profit of 129 k€ in 2024.

Where is the headquarters of SAS DES AUTOCARS FOURNIER ?

The headquarters of SAS DES AUTOCARS FOURNIER is located in SAINT-ARNOULT (14800), in the department Calvados.

Where to find the tax return of SAS DES AUTOCARS FOURNIER ?

The tax return of SAS DES AUTOCARS FOURNIER 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 SAS DES AUTOCARS FOURNIER operate?

SAS DES AUTOCARS FOURNIER 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.