TRANSPORTS DAVID LACOTTE : revenue, balance sheet and financial ratios

TRANSPORTS DAVID LACOTTE is a French company founded 13 years ago, specialized in the sector Transports routiers de fret interurbains. Based in CUINZIER (42460), this company of category PME shows in 2022 a revenue of 596 k€. 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 DAVID LACOTTE (SIREN 792918047)
Indicator 2022 2021 2018
Revenue 596 469 € 843 245 € 412 665 €
Net income 77 335 € 76 056 € 63 998 €
EBITDA 109 268 € 185 240 € 228 463 €
Net margin 13.0% 9.0% 15.5%

Revenue and income statement

In 2022, TRANSPORTS DAVID LACOTTE achieves revenue of 596 k€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Significant drop of -29% vs 2021. After deducting consumption (0 €), gross margin stands at 596 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 109 k€, representing 18.3% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -41%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 13.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

596 469 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

596 469 €

EBITDA (2022) ?
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

109 268 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-51 123 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

77 335 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.3%

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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 15%. 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 63%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.929%

Financial autonomy (2022) ?
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

62.99%

Cash flow / Revenue (2022) ?
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

14.54%

Repayment capacity (2022) ?
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

0.695

Asset age ratio (2022) ?
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

19.1%

Solvency indicators evolution
TRANSPORTS DAVID LACOTTE

Sector positioning

Debt ratio
14.93 2022
2018
2021
2022
Q1: 4.17
Med: 35.5
Q3: 96.31
Good -42 pts over 3 years

In 2022, the debt ratio of TRANSPORTS DAVID LACOTTE (14.93) 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
62.99% 2022
2018
2021
2022
Q1: 17.2%
Med: 33.57%
Q3: 50.37%
Excellent +35 pts over 3 years

In 2022, the financial autonomy of TRANSPORTS DAVID LACOTTE (63.0%) 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
0.69 years 2022
2018
2021
2022
Q1: 0.0 years
Med: 0.26 years
Q3: 2.26 years
Average -20 pts over 3 years

In 2022, the repayment capacity of TRANSPORTS DAVID LACOTTE (0.69) 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 235.31. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

235.305

Interest coverage (2022) ?
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

0.569

Liquidity indicators evolution
TRANSPORTS DAVID LACOTTE

Sector positioning

Liquidity ratio
235.31 2022
2018
2021
2022
Q1: 128.83
Med: 173.71
Q3: 245.18
Good

In 2022, the liquidity ratio of TRANSPORTS DAVID LACOTTE (235.31) 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
0.57x 2022
2018
2021
2022
Q1: 0.0x
Med: 0.18x
Q3: 2.3x
Good

In 2022, the interest coverage of TRANSPORTS DAVID LACOTTE (0.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 134 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 126 days of revenue, i.e. 208 k€ to permanently finance. Over 2018-2022, WCR increased by +117%, requiring additional financing.

Operating WCR (2022) ?
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

208 042 €

Customer credit (2022) ?
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

134 j

Supplier credit (2022) ?
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

76 j

Inventory turnover (2022) ?
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 (2022) ?
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

126 j

WCR and payment terms evolution
TRANSPORTS DAVID LACOTTE

Positioning of TRANSPORTS DAVID LACOTTE in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 56 transactions of similar company sales in 2022, the value of TRANSPORTS DAVID LACOTTE is estimated at 157 691 € (range 78 309€ - 339 158€). With an EBITDA of 109 268€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.20x (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 2022
56 tx
78k€ 157k€ 339k€
157 691 € Range: 78 309€ - 339 158€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
109 268 € × 1.4x
Estimation 150 062 €
69 406€ - 388 468€
Revenue Multiple 30%
596 469 € × 0.20x
Estimation 119 359 €
75 555€ - 192 586€
Net Income Multiple 20%
77 335 € × 3.0x
Estimation 234 263 €
104 699€ - 435 744€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 DAVID LACOTTE with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS DAVID LACOTTE

What is the revenue of TRANSPORTS DAVID LACOTTE ?

The revenue of TRANSPORTS DAVID LACOTTE in 2022 is 596 k€.

Is TRANSPORTS DAVID LACOTTE profitable?

Yes, TRANSPORTS DAVID LACOTTE generated a net profit of 77 k€ in 2022.

Where is the headquarters of TRANSPORTS DAVID LACOTTE ?

The headquarters of TRANSPORTS DAVID LACOTTE is located in CUINZIER (42460), in the department Loire.

Where to find the tax return of TRANSPORTS DAVID LACOTTE ?

The tax return of TRANSPORTS DAVID LACOTTE 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 DAVID LACOTTE operate?

TRANSPORTS DAVID LACOTTE 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.