TRANS-BOIS-ENERGY 39 : revenue, balance sheet and financial ratios

TRANS-BOIS-ENERGY 39 is a French company founded 13 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in COMMENAILLES (39140), this company of category PME shows in 2022 a revenue of 486 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 - TRANS-BOIS-ENERGY 39 (SIREN 751814765)
Indicator 2022 2017
Revenue 485 872 € 275 625 €
Net income 22 303 € 1 955 €
EBITDA 16 902 € 12 803 €
Net margin 4.6% 0.7%

Revenue and income statement

In 2022, TRANS-BOIS-ENERGY 39 achieves revenue of 486 k€. Vs 2017, growth of +76% (276 k€ -> 486 k€). After deducting consumption (258 k€), gross margin stands at 228 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 4.6% 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

485 872 €

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

227 802 €

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

16 902 €

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

764 €

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

22 303 €

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

3.4%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

33.629%

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

61.056%

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

2.059%

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

3.087

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

55.6%

Solvency indicators evolution
TRANS-BOIS-ENERGY 39

Sector positioning

Debt ratio
33.63 2022
2017
2022
Q1: 6.73
Med: 24.33
Q3: 66.39
Average -20 pts over 2 years

In 2022, the debt ratio of TRANS-BOIS-ENERGY 39 (33.63) 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
61.06% 2022
2017
2022
Q1: 27.32%
Med: 43.1%
Q3: 55.9%
Excellent +38 pts over 2 years

In 2022, the financial autonomy of TRANS-BOIS-ENERGY 39 (61.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
3.09 years 2022
2017
2022
Q1: 0.1 years
Med: 0.88 years
Q3: 2.43 years
Watch

In 2022, the repayment capacity of TRANS-BOIS-ENERGY 39 (3.09) 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 364.38. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.

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

364.375

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

6.171

Liquidity indicators evolution
TRANS-BOIS-ENERGY 39

Sector positioning

Liquidity ratio
364.38 2022
2017
2022
Q1: 140.63
Med: 184.0
Q3: 273.14
Excellent +5 pts over 2 years

In 2022, the liquidity ratio of TRANS-BOIS-ENERGY 39 (364.38) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
6.17x 2022
2017
2022
Q1: 0.0x
Med: 0.93x
Q3: 3.14x
Excellent

In 2022, the interest coverage of TRANS-BOIS-ENERGY 39 (6.2x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 32 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

31 582 €

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

8 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

17 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

12 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

23 j

WCR and payment terms evolution
TRANS-BOIS-ENERGY 39

Positioning of TRANS-BOIS-ENERGY 39 in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of TRANS-BOIS-ENERGY 39 is estimated at 98 311 € (range 59 409€ - 176 935€). With an EBITDA of 16 902€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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 2022
109 transactions
59k€ 98k€ 176k€
98 311 € Range: 59 409€ - 176 935€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 902 € × 1.8x
Estimation 31 010 €
20 494€ - 66 247€
Revenue Multiple 30%
485 872 € × 0.48x
Estimation 234 551 €
144 416€ - 379 196€
Net Income Multiple 20%
22 303 € × 2.8x
Estimation 62 209 €
29 188€ - 150 264€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Commerces de détail de charbons et combustibles)

Compare TRANS-BOIS-ENERGY 39 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about TRANS-BOIS-ENERGY 39

What is the revenue of TRANS-BOIS-ENERGY 39 ?

The revenue of TRANS-BOIS-ENERGY 39 in 2022 is 486 k€.

Is TRANS-BOIS-ENERGY 39 profitable?

Yes, TRANS-BOIS-ENERGY 39 generated a net profit of 22 k€ in 2022.

Where is the headquarters of TRANS-BOIS-ENERGY 39 ?

The headquarters of TRANS-BOIS-ENERGY 39 is located in COMMENAILLES (39140), in the department Jura.

Where to find the tax return of TRANS-BOIS-ENERGY 39 ?

The tax return of TRANS-BOIS-ENERGY 39 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 TRANS-BOIS-ENERGY 39 operate?

TRANS-BOIS-ENERGY 39 operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.