TRANSARC BOURGOGNE FRANCHE-COMTE : revenue, balance sheet and financial ratios

TRANSARC BOURGOGNE FRANCHE-COMTE is a French company founded 15 years ago, specialized in the sector Transports routiers réguliers de voyageurs. Based in DIJON (21000), this company of category ETI shows in 2023 a revenue of 24.1 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 - TRANSARC BOURGOGNE FRANCHE-COMTE (SIREN 522721703)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 24 137 252 € 15 466 453 € 7 197 102 € 5 919 852 € 6 384 394 € 1 859 284 € 1 359 282 €
Net income 439 876 € 74 557 € -20 218 € 36 090 € -2 214 € 19 461 € 41 691 €
EBITDA -244 327 € -267 836 € -98 374 € -98 417 € -120 014 € -49 043 € 13 477 €
Net margin 1.8% 0.5% -0.3% 0.6% -0.0% 1.0% 3.1%

Revenue and income statement

In 2023, TRANSARC BOURGOGNE FRANCHE-COMTE achieves revenue of 24.1 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +61.5%. Vs 2022, growth of +56% (15.5 M€ -> 24.1 M€). After deducting consumption (4.4 M€), gross margin stands at 19.7 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 -244 k€, representing -1.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 440 k€, i.e. 1.8% 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

24 137 252 €

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

19 720 702 €

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

-244 327 €

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

515 714 €

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

439 876 €

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

-1.0%

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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 7%. 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 21%. The balance between equity and debt is satisfactory.

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

7.318%

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

20.597%

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

-1.411%

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

-0.461

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

8.4%

Solvency indicators evolution
TRANSARC BOURGOGNE FRANCHE-COMTE

Sector positioning

Debt ratio
7.32 2023
2021
2022
2023
Q1: 0.17
Med: 19.48
Q3: 72.71
Good +9 pts over 3 years

In 2023, the debt ratio of TRANSARC BOURGOGNE FRANCH... (7.32) 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
20.6% 2023
2021
2022
2023
Q1: 17.68%
Med: 35.91%
Q3: 55.55%
Average

In 2023, the financial autonomy of TRANSARC BOURGOGNE FRANCH... (20.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.46 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.01 years
Q3: 1.57 years
Excellent

In 2023, the repayment capacity of TRANSARC BOURGOGNE FRANCH... (-0.46) 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 122.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

122.488

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

-12.897

Liquidity indicators evolution
TRANSARC BOURGOGNE FRANCHE-COMTE

Sector positioning

Liquidity ratio
122.49 2023
2021
2022
2023
Q1: 119.7
Med: 175.15
Q3: 289.47
Average

In 2023, the liquidity ratio of TRANSARC BOURGOGNE FRANCH... (122.49) 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
-12.9x 2023
2021
2022
2023
Q1: -0.09x
Med: 0.06x
Q3: 3.1x
Average

In 2023, the interest coverage of TRANSARC BOURGOGNE FRANCH... (-12.9x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Overall, WCR represents 76 days of revenue, i.e. 5.1 M€ to permanently finance. Over 2017-2023, WCR increased by +864%, 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

5 125 787 €

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

48 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

68 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

0 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

76 j

WCR and payment terms evolution
TRANSARC BOURGOGNE FRANCHE-COMTE

Positioning of TRANSARC BOURGOGNE FRANCHE-COMTE 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 TRANSARC BOURGOGNE FRANCHE-COMTE is estimated at 2 492 098 € (range 1 669 581€ - 5 557 076€). 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 2023
85 tx
1669k€ 2492k€ 5557k€
2 492 098 € Range: 1 669 581€ - 5 557 076€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
24 137 252 € × 0.14x
Estimation 3 410 319 €
2 566 232€ - 7 650 570€
Net Income Multiple 20%
439 876 € × 2.5x
Estimation 1 114 768 €
324 606€ - 2 416 835€

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 TRANSARC BOURGOGNE FRANCHE-COMTE with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers réguliers de voyageurs

Frequently asked questions about TRANSARC BOURGOGNE FRANCHE-COMTE

What is the revenue of TRANSARC BOURGOGNE FRANCHE-COMTE ?

The revenue of TRANSARC BOURGOGNE FRANCHE-COMTE in 2023 is 24.1 M€.

Is TRANSARC BOURGOGNE FRANCHE-COMTE profitable?

Yes, TRANSARC BOURGOGNE FRANCHE-COMTE generated a net profit of 440 k€ in 2023.

Where is the headquarters of TRANSARC BOURGOGNE FRANCHE-COMTE ?

The headquarters of TRANSARC BOURGOGNE FRANCHE-COMTE is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of TRANSARC BOURGOGNE FRANCHE-COMTE ?

The tax return of TRANSARC BOURGOGNE FRANCHE-COMTE 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 TRANSARC BOURGOGNE FRANCHE-COMTE operate?

TRANSARC BOURGOGNE FRANCHE-COMTE 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.