TRANSPORTS BOUDET : revenue, balance sheet and financial ratios

TRANSPORTS BOUDET is a French company founded 42 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-FLORENT-SUR-CHER (18400), this company of category ETI shows in 2024 a revenue of 10.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TRANSPORTS BOUDET (SIREN 329285803)
Indicator 2024 2023 2023 2022 2021 2020 2019 2018 2017
Revenue 10 142 421 € 11 448 305 € 7 867 374 € 10 508 266 € 10 070 731 € 10 838 853 € 11 416 804 € 10 622 284 € 9 727 978 €
Net income 473 621 € 527 513 € 353 080 € 227 866 € 316 706 € 341 772 € 399 731 € 391 399 € 204 535 €
EBITDA -279 173 € 530 019 € 147 376 € -90 521 € 35 050 € -60 876 € 207 309 € -132 917 € 26 024 €
Net margin 4.7% 4.6% 4.5% 2.2% 3.1% 3.2% 3.5% 3.7% 2.1%

Revenue and income statement

In 2024, TRANSPORTS BOUDET achieves revenue of 10.1 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Significant drop of -11% vs 2023. After deducting consumption (1.9 M€), gross margin stands at 8.2 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -279 k€, representing -2.8% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -153%, reducing margin by 7.4 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 474 k€, i.e. 4.7% 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

10 142 421 €

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

8 217 452 €

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

-279 173 €

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

-86 834 €

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

473 621 €

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

-2.8%

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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 71%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.426%

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

71.162%

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

0.937%

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

2.398

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

38.9%

Solvency indicators evolution
TRANSPORTS BOUDET

Sector positioning

Debt ratio
5.43 2024
2023
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Good

In 2024, the debt ratio of TRANSPORTS BOUDET (5.43) 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
71.16% 2024
2023
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Excellent

In 2024, the financial autonomy of TRANSPORTS BOUDET (71.2%) 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
2.4 years 2024
2023
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Average +48 pts over 3 years

In 2024, the repayment capacity of TRANSPORTS BOUDET (2.40) 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 214.47. 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

214.468

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

-0.839

Liquidity indicators evolution
TRANSPORTS BOUDET

Sector positioning

Liquidity ratio
214.47 2024
2023
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Good +23 pts over 3 years

In 2024, the liquidity ratio of TRANSPORTS BOUDET (214.47) 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
-0.84x 2024
2023
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Average -50 pts over 3 years

In 2024, the interest coverage of TRANSPORTS BOUDET (-0.8x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2017-2024, WCR increased by +71%, requiring additional financing.

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

1 422 779 €

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

46 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

21 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

3 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

51 j

WCR and payment terms evolution
TRANSPORTS BOUDET

Positioning of TRANSPORTS BOUDET in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of TRANSPORTS BOUDET is estimated at 2 020 078 € (range 727 502€ - 3 998 344€). 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
727k€ 2020k€ 3998k€
2 020 078 € Range: 727 502€ - 3 998 344€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
10 142 421 € × 0.23x
Estimation 2 299 125 €
1 073 977€ - 3 749 211€
Net Income Multiple 20%
473 621 € × 3.4x
Estimation 1 601 509 €
207 790€ - 4 372 046€

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 interurbains)

Compare TRANSPORTS BOUDET with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS BOUDET

What is the revenue of TRANSPORTS BOUDET ?

The revenue of TRANSPORTS BOUDET in 2024 is 10.1 M€.

Is TRANSPORTS BOUDET profitable?

Yes, TRANSPORTS BOUDET generated a net profit of 474 k€ in 2024.

Where is the headquarters of TRANSPORTS BOUDET ?

The headquarters of TRANSPORTS BOUDET is located in SAINT-FLORENT-SUR-CHER (18400), in the department Cher.

Where to find the tax return of TRANSPORTS BOUDET ?

The tax return of TRANSPORTS BOUDET 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 BOUDET operate?

TRANSPORTS BOUDET operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.