TRANSPORTS DU LEMBRON : revenue, balance sheet and financial ratios

TRANSPORTS DU LEMBRON is a French company founded 34 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-GERMAIN-LEMBRON (63340), this company of category PME shows in 2024 a revenue of 14 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 DU LEMBRON (SIREN 387981681)
Indicator 2024 2023 2018 2017
Revenue 13 687 € 22 415 € 75 602 € 66 475 €
Net income 7 168 € 8 991 € 2 368 € 681 €
EBITDA 1 152 € 7 530 € 9 484 € 10 242 €
Net margin 52.4% 40.1% 3.1% 1.0%

Revenue and income statement

In 2024, TRANSPORTS DU LEMBRON achieves revenue of 14 k€. Revenue is declining over the period 2017-2024 (CAGR: -20.2%). Significant drop of -39% vs 2023. After deducting consumption (2 k€), gross margin stands at 11 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 8.4% of revenue. Warning negative scissor effect: despite revenue change (-39%), EBITDA varies by -85%, reducing margin by 25.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 52.4% 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

13 687 €

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

11 336 €

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

1 152 €

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

8 442 €

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

7 168 €

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

8.4%

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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 12%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

12.121%

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

74.541%

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

-0.643%

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

-80.614

Solvency indicators evolution
TRANSPORTS DU LEMBRON

Sector positioning

Debt ratio
12.12 2024
2018
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Good -22 pts over 3 years

In 2024, the debt ratio of TRANSPORTS DU LEMBRON (12.12) 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
74.54% 2024
2018
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Excellent

In 2024, the financial autonomy of TRANSPORTS DU LEMBRON (74.5%) 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
-80.61 years 2024
2018
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of TRANSPORTS DU LEMBRON (-80.61) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 103 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). WCR is negative (-232 days): operations structurally generate cash. Notable WCR improvement over the period (-203%), 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

-8 831 €

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

0 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

103 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

0 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

-232 j

WCR and payment terms evolution
TRANSPORTS DU LEMBRON

Positioning of TRANSPORTS DU LEMBRON 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 DU LEMBRON is estimated at 6 307 € (range 1 440€ - 16 885€). With an EBITDA of 1 152€, the sector multiple of 0.9x is applied. 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
1k€ 6k€ 16k€
6 307 € Range: 1 440€ - 16 885€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 152 € × 0.9x
Estimation 1 058 €
753€ - 4 267€
Revenue Multiple 30%
13 687 € × 0.23x
Estimation 3 103 €
1 449€ - 5 059€
Net Income Multiple 20%
7 168 € × 3.4x
Estimation 24 238 €
3 145€ - 66 169€

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 DU LEMBRON with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS DU LEMBRON

What is the revenue of TRANSPORTS DU LEMBRON ?

The revenue of TRANSPORTS DU LEMBRON in 2024 is 14 k€.

Is TRANSPORTS DU LEMBRON profitable?

Yes, TRANSPORTS DU LEMBRON generated a net profit of 7 k€ in 2024.

Where is the headquarters of TRANSPORTS DU LEMBRON ?

The headquarters of TRANSPORTS DU LEMBRON is located in SAINT-GERMAIN-LEMBRON (63340), in the department Puy-de-Dome.

Where to find the tax return of TRANSPORTS DU LEMBRON ?

The tax return of TRANSPORTS DU LEMBRON 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 DU LEMBRON operate?

TRANSPORTS DU LEMBRON 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.