TRANSPORT MANUTENTION CESBRON : revenue, balance sheet and financial ratios

TRANSPORT MANUTENTION CESBRON is a French company founded 39 years ago, specialized in the sector Transports routiers de fret de proximité. Based in LA SEGUINIERE (49280), this company of category PME shows in 2024 a revenue of 1.0 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 - TRANSPORT MANUTENTION CESBRON (SIREN 338331143)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 013 591 € 940 661 € 988 312 € N/C N/C N/C N/C N/C N/C
Net income 24 307 € 67 266 € 58 085 € 69 584 € 40 817 € 54 588 € 45 395 € 42 917 € 58 150 €
EBITDA -21 626 € 56 123 € 55 522 € N/C N/C N/C N/C N/C N/C
Net margin 2.4% 7.2% 5.9% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, TRANSPORT MANUTENTION CESBRON achieves revenue of 1.0 M€. Revenue is growing positively over 9 years (CAGR: +1.3%). Vs 2023: +8%. After deducting consumption (107 k€), gross margin stands at 907 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 -22 k€, representing -2.1% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -139%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 2.4% 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

1 013 591 €

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

906 710 €

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

-21 626 €

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

17 800 €

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

24 307 €

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

-2.1%

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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 0%. 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 56%. 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

0.013%

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

56.323%

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

-3.306%

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

-0.001

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

190.3%

Solvency indicators evolution
TRANSPORT MANUTENTION CESBRON

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Excellent

In 2024, the debt ratio of TRANSPORT MANUTENTION CES... (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
56.32% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Excellent

In 2024, the financial autonomy of TRANSPORT MANUTENTION CES... (56.3%) 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
-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 TRANSPORT MANUTENTION CES... (-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 208.45. 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

208.454

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

-1.669

Liquidity indicators evolution
TRANSPORT MANUTENTION CESBRON

Sector positioning

Liquidity ratio
208.45 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 TRANSPORT MANUTENTION CES... (208.45) 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
-1.67x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Average -33 pts over 3 years

In 2024, the interest coverage of TRANSPORT MANUTENTION CES... (-1.7x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 63 days of revenue, i.e. 176 k€ 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

176 395 €

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

60 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

36 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

63 j

WCR and payment terms evolution
TRANSPORT MANUTENTION CESBRON

Positioning of TRANSPORT MANUTENTION CESBRON 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 TRANSPORT MANUTENTION CESBRON is estimated at 170 735 € (range 68 662€ - 314 560€). 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
68k€ 170k€ 314k€
170 735 € Range: 68 662€ - 314 560€
NAF 5 année 2024

Valuation detail by method

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Revenue Multiple 30%
1 013 591 € × 0.23x
Estimation 229 765 €
107 329€ - 374 680€
Net Income Multiple 20%
24 307 € × 3.4x
Estimation 82 192 €
10 664€ - 224 380€

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 TRANSPORT MANUTENTION CESBRON with other companies in the same sector:

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

Frequently asked questions about TRANSPORT MANUTENTION CESBRON

What is the revenue of TRANSPORT MANUTENTION CESBRON ?

The revenue of TRANSPORT MANUTENTION CESBRON in 2024 is 1.0 M€.

Is TRANSPORT MANUTENTION CESBRON profitable?

Yes, TRANSPORT MANUTENTION CESBRON generated a net profit of 24 k€ in 2024.

Where is the headquarters of TRANSPORT MANUTENTION CESBRON ?

The headquarters of TRANSPORT MANUTENTION CESBRON is located in LA SEGUINIERE (49280), in the department Maine-et-Loire.

Where to find the tax return of TRANSPORT MANUTENTION CESBRON ?

The tax return of TRANSPORT MANUTENTION CESBRON 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 TRANSPORT MANUTENTION CESBRON operate?

TRANSPORT MANUTENTION CESBRON 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.