TRANSPORTS COMBUSTIBLES GRAD : revenue, balance sheet and financial ratios

TRANSPORTS COMBUSTIBLES GRAD is a French company founded 57 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in WEITBRUCH (67500), this company of category PME shows in 2017 a revenue of 2.4 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 COMBUSTIBLES GRAD (SIREN 698501004)
Indicator 2017 2016
Revenue 2 433 872 € 2 192 941 €
Net income -139 815 € 12 097 €
EBITDA 2 631 € 39 748 €
Net margin -5.7% 0.6%

Revenue and income statement

In 2017, TRANSPORTS COMBUSTIBLES GRAD achieves revenue of 2.4 M€. Vs 2016, growth of +11% (2.2 M€ -> 2.4 M€). After deducting consumption (1.6 M€), gross margin stands at 849 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -140 k€ (-5.7% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 433 872 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

848 908 €

EBITDA (2017) ?
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

2 631 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-163 655 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-139 815 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.1%

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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 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

130.909%

Financial autonomy (2017) ?
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

12.428%

Cash flow / Revenue (2017) ?
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

0.429%

Repayment capacity (2017) ?
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

2.304

Asset age ratio (2017) ?
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

19.7%

Solvency indicators evolution
TRANSPORTS COMBUSTIBLES GRAD

Sector positioning

Debt ratio
130.91 2017
2016
2017
Q1: 6.11
Med: 22.01
Q3: 66.99
Average +10 pts over 2 years

In 2017, the debt ratio of TRANSPORTS COMBUSTIBLES GRAD (130.91) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
12.43% 2017
2016
2017
Q1: 27.06%
Med: 45.05%
Q3: 62.88%
Watch -14 pts over 2 years

In 2017, the financial autonomy of TRANSPORTS COMBUSTIBLES GRAD (12.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
2.3 years 2017
2016
2017
Q1: 0.0 years
Med: 0.96 years
Q3: 2.65 years
Average +6 pts over 2 years

In 2017, the repayment capacity of TRANSPORTS COMBUSTIBLES GRAD (2.30) 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 102.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 58.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

102.543

Interest coverage (2017) ?
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

57.963

Liquidity indicators evolution
TRANSPORTS COMBUSTIBLES GRAD

Sector positioning

Liquidity ratio
102.54 2017
2016
2017
Q1: 129.77
Med: 183.59
Q3: 279.31
Watch -17 pts over 2 years

In 2017, the liquidity ratio of TRANSPORTS COMBUSTIBLES GRAD (102.54) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
57.96x 2017
2016
2017
Q1: 0.0x
Med: 1.37x
Q3: 5.46x
Excellent +33 pts over 2 years

In 2017, the interest coverage of TRANSPORTS COMBUSTIBLES GRAD (58.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 37 days of revenue, i.e. 247 k€ to permanently finance.

Operating WCR (2017) ?
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

247 233 €

Customer credit (2017) ?
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

74 j

Supplier credit (2017) ?
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

25 j

Inventory turnover (2017) ?
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

2 j

WCR in days of revenue (2017) ?
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

37 j

WCR and payment terms evolution
TRANSPORTS COMBUSTIBLES GRAD

Positioning of TRANSPORTS COMBUSTIBLES GRAD in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 144 transactions of similar company sales in 2017, the value of TRANSPORTS COMBUSTIBLES GRAD is estimated at 473 133 € (range 250 414€ - 701 745€). With an EBITDA of 2 631€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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.

Estimated enterprise value 2017
144 transactions
250k€ 473k€ 701k€
473 133 € Range: 250 414€ - 701 745€
NAF 5 année 2017

Valuation detail by method

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EBITDA Multiple 50%
2 631 € × 4.5x
Estimation 11 860 €
6 166€ - 17 968€
Revenue Multiple 30%
2 433 872 € × 0.51x
Estimation 1 241 925 €
657 495€ - 1 841 374€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 144 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 (Commerces de détail de charbons et combustibles)

Compare TRANSPORTS COMBUSTIBLES GRAD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about TRANSPORTS COMBUSTIBLES GRAD

What is the revenue of TRANSPORTS COMBUSTIBLES GRAD ?

The revenue of TRANSPORTS COMBUSTIBLES GRAD in 2017 is 2.4 M€.

Is TRANSPORTS COMBUSTIBLES GRAD profitable?

TRANSPORTS COMBUSTIBLES GRAD recorded a net loss in 2017.

Where is the headquarters of TRANSPORTS COMBUSTIBLES GRAD ?

The headquarters of TRANSPORTS COMBUSTIBLES GRAD is located in WEITBRUCH (67500), in the department Bas-Rhin.

Where to find the tax return of TRANSPORTS COMBUSTIBLES GRAD ?

The tax return of TRANSPORTS COMBUSTIBLES GRAD 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 COMBUSTIBLES GRAD operate?

TRANSPORTS COMBUSTIBLES GRAD operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.