TRANSPORTS AGREGATS ET MATERIAUX : revenue, balance sheet and financial ratios

TRANSPORTS AGREGATS ET MATERIAUX is a French company founded 41 years ago, specialized in the sector Transports routiers de fret de proximité. Based in BRIX (50700), this company of category PME shows in 2024 a revenue of 2.0 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 - TRANSPORTS AGREGATS ET MATERIAUX (SIREN 332440072)
Indicator 2024 2020 2019 2018 2017 2016
Revenue 2 028 760 € N/C N/C N/C N/C 2 229 973 €
Net income 258 254 € 111 464 € 123 805 € 130 404 € 13 216 € -28 489 €
EBITDA -27 066 € N/C N/C N/C N/C -15 530 €
Net margin 12.7% N/C N/C N/C N/C -1.3%

Revenue and income statement

In 2024, TRANSPORTS AGREGATS ET MATERIAUX achieves revenue of 2.0 M€. Activity remains stable over the period (CAGR: -1.2%). After deducting consumption (554 k€), gross margin stands at 1.5 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -27 k€, representing -1.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 258 k€, i.e. 12.7% 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

2 028 760 €

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

1 474 533 €

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

-27 066 €

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

-79 618 €

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

258 254 €

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

-1.3%

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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 5%. 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 73%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.3% 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

4.722%

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

73.311%

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

14.282%

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

0.162

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

11.6%

Solvency indicators evolution
TRANSPORTS AGREGATS ET MATERIAUX

Sector positioning

Debt ratio
4.72 2024
2019
2020
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Good -30 pts over 3 years

In 2024, the debt ratio of TRANSPORTS AGREGATS ET MA... (4.72) 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
73.31% 2024
2019
2020
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of TRANSPORTS AGREGATS ET MA... (73.3%) 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
0.16 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Average

In 2024, the repayment capacity of TRANSPORTS AGREGATS ET MA... (0.16) 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 267.19. 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

267.193

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

-16.031

Liquidity indicators evolution
TRANSPORTS AGREGATS ET MATERIAUX

Sector positioning

Liquidity ratio
267.19 2024
2019
2020
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Excellent +10 pts over 3 years

In 2024, the liquidity ratio of TRANSPORTS AGREGATS ET MA... (267.19) 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
-16.03x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Average

In 2024, the interest coverage of TRANSPORTS AGREGATS ET MA... (-16.0x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 368 k€ to permanently finance. Notable WCR improvement over the period (-40%), 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

367 550 €

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

38 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

24 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

19 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

65 j

WCR and payment terms evolution
TRANSPORTS AGREGATS ET MATERIAUX

Positioning of TRANSPORTS AGREGATS ET MATERIAUX 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 TRANSPORTS AGREGATS ET MATERIAUX is estimated at 625 238 € (range 174 215€ - 1 403 554€). 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
174k€ 625k€ 1403k€
625 238 € Range: 174 215€ - 1 403 554€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 028 760 € × 0.23x
Estimation 459 888 €
214 825€ - 749 944€
Net Income Multiple 20%
258 254 € × 3.4x
Estimation 873 264 €
113 303€ - 2 383 970€

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 TRANSPORTS AGREGATS ET MATERIAUX with other companies in the same sector:

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

Frequently asked questions about TRANSPORTS AGREGATS ET MATERIAUX

What is the revenue of TRANSPORTS AGREGATS ET MATERIAUX ?

The revenue of TRANSPORTS AGREGATS ET MATERIAUX in 2024 is 2.0 M€.

Is TRANSPORTS AGREGATS ET MATERIAUX profitable?

Yes, TRANSPORTS AGREGATS ET MATERIAUX generated a net profit of 258 k€ in 2024.

Where is the headquarters of TRANSPORTS AGREGATS ET MATERIAUX ?

The headquarters of TRANSPORTS AGREGATS ET MATERIAUX is located in BRIX (50700), in the department Manche.

Where to find the tax return of TRANSPORTS AGREGATS ET MATERIAUX ?

The tax return of TRANSPORTS AGREGATS ET MATERIAUX 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 TRANSPORTS AGREGATS ET MATERIAUX operate?

TRANSPORTS AGREGATS ET MATERIAUX 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.