TRANSPORTS BOYER ET FILS : revenue, balance sheet and financial ratios

TRANSPORTS BOYER ET FILS is a French company founded 48 years ago, specialized in the sector Transports routiers de fret de proximité. Based in FRONTIGNAN (34110), this company of category PME shows in 2019 a revenue of 1.9 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 BOYER ET FILS (SIREN 313447658)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 1 932 026 € 2 005 470 € N/C 1 874 350 €
Net income 28 014 € 2 549 € -229 238 € -162 583 € 2 951 € 1 739 € -30 911 € 34 690 € 82 172 € 68 932 €
EBITDA N/C N/C N/C N/C N/C N/C -102 339 € -46 935 € N/C 46 902 €
Net margin N/C N/C N/C N/C N/C N/C -1.6% 1.7% N/C 3.7%

Revenue and income statement

In 2025, TRANSPORTS BOYER ET FILS generates positive net income of 28 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 69 k€ -> 28 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 014 €

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

113.14%

Financial autonomy (2025) ?
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

26.689%

Asset age ratio (2025) ?
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

17.0%

Solvency indicators evolution
TRANSPORTS BOYER ET FILS

Sector positioning

Debt ratio
113.14 2025
2023
2024
2025
Q1: 7.31
Med: 32.09
Q3: 77.74
Watch

In 2025, the debt ratio of TRANSPORTS BOYER ET FILS (113.14) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
26.69% 2025
2023
2024
2025
Q1: 23.29%
Med: 38.74%
Q3: 57.08%
Average -7 pts over 3 years

In 2025, the financial autonomy of TRANSPORTS BOYER ET FILS (26.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

178.93

Liquidity indicators evolution
TRANSPORTS BOYER ET FILS

Sector positioning

Liquidity ratio
178.93 2025
2023
2024
2025
Q1: 129.18
Med: 184.98
Q3: 283.91
Average -13 pts over 3 years

In 2025, the liquidity ratio of TRANSPORTS BOYER ET FILS (178.93) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
TRANSPORTS BOYER ET FILS

Positioning of TRANSPORTS BOYER ET FILS in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 21 290€ to 282 672€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
21k€ 120k€ 282k€
120 594 € Range: 21 290€ - 282 672€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 BOYER ET FILS with other companies in the same sector:

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

Frequently asked questions about TRANSPORTS BOYER ET FILS

What is the revenue of TRANSPORTS BOYER ET FILS ?

The revenue of TRANSPORTS BOYER ET FILS in 2019 is 1.9 M€.

Is TRANSPORTS BOYER ET FILS profitable?

Yes, TRANSPORTS BOYER ET FILS generated a net profit of 28 k€ in 2025.

Where is the headquarters of TRANSPORTS BOYER ET FILS ?

The headquarters of TRANSPORTS BOYER ET FILS is located in FRONTIGNAN (34110), in the department Herault.

Where to find the tax return of TRANSPORTS BOYER ET FILS ?

The tax return of TRANSPORTS BOYER ET FILS 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 BOYER ET FILS operate?

TRANSPORTS BOYER ET FILS 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.