TRANSPORTS FRANCIS BEH : revenue, balance sheet and financial ratios

TRANSPORTS FRANCIS BEH is a French company founded 25 years ago, specialized in the sector Transports routiers de fret interurbains. Based in ENTRE-DEUX-EAUX (88650), this company of category PME shows in 2022 a revenue of 335 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 FRANCIS BEH (SIREN 437962087)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 334 741 € 287 839 € 267 854 € 297 628 € 166 243 € 79 399 € 247 566 €
Net income -70 094 € 28 701 € 53 622 € -4 266 € 20 189 € -39 137 € 3 309 €
EBITDA -22 758 € 28 573 € 44 561 € 26 447 € 36 858 € -43 705 € -23 874 €
Net margin -20.9% 10.0% 20.0% -1.4% 12.1% -49.3% 1.3%

Revenue and income statement

In 2022, TRANSPORTS FRANCIS BEH achieves revenue of 335 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2021, growth of +16% (288 k€ -> 335 k€). After deducting consumption (0 €), gross margin stands at 335 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 -23 k€, representing -6.8% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -180%, reducing margin by 16.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -70 k€ (-20.9% of revenue), which will impact equity.

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

334 741 €

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

334 741 €

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

-22 758 €

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

-43 762 €

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

-70 094 €

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

-6.8%

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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

135.832%

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

33.816%

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

-35.815%

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

-0.816

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

80.9%

Solvency indicators evolution
TRANSPORTS FRANCIS BEH

Sector positioning

Debt ratio
135.83 2022
2020
2021
2022
Q1: 4.17
Med: 35.5
Q3: 96.31
Average

In 2022, the debt ratio of TRANSPORTS FRANCIS BEH (135.83) 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
33.82% 2022
2020
2021
2022
Q1: 17.2%
Med: 33.57%
Q3: 50.37%
Good -15 pts over 3 years

In 2022, the financial autonomy of TRANSPORTS FRANCIS BEH (33.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-0.82 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.26 years
Q3: 2.26 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of TRANSPORTS FRANCIS BEH (-0.82) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 170.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

170.528

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

-10.352

Liquidity indicators evolution
TRANSPORTS FRANCIS BEH

Sector positioning

Liquidity ratio
170.53 2022
2020
2021
2022
Q1: 128.83
Med: 173.71
Q3: 245.18
Average +34 pts over 3 years

In 2022, the liquidity ratio of TRANSPORTS FRANCIS BEH (170.53) 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.

Interest coverage
-10.35x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.18x
Q3: 2.3x
Average -50 pts over 3 years

In 2022, the interest coverage of TRANSPORTS FRANCIS BEH (-10.3x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 2 days of gap between collections and payments. Overall, WCR represents 31 days of revenue, i.e. 28 k€ to permanently finance. Notable WCR improvement over the period (-51%), freeing up cash.

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

28 483 €

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

32 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

30 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

31 j

WCR and payment terms evolution
TRANSPORTS FRANCIS BEH

Positioning of TRANSPORTS FRANCIS BEH 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 FRANCIS BEH is estimated at 66 985 € (range 42 401€ - 108 080€). 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
42k€ 66k€ 108k€
66 985 € Range: 42 401€ - 108 080€
NAF 5 année 2022

Valuation method used

Revenue Multiple
334 741 € × 0.20x = 66 985 €
Range: 42 402€ - 108 080€

Only this financial indicator is available for this company.

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 FRANCIS BEH with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS FRANCIS BEH

What is the revenue of TRANSPORTS FRANCIS BEH ?

The revenue of TRANSPORTS FRANCIS BEH in 2022 is 335 k€.

Is TRANSPORTS FRANCIS BEH profitable?

TRANSPORTS FRANCIS BEH recorded a net loss in 2022.

Where is the headquarters of TRANSPORTS FRANCIS BEH ?

The headquarters of TRANSPORTS FRANCIS BEH is located in ENTRE-DEUX-EAUX (88650), in the department Vosges.

Where to find the tax return of TRANSPORTS FRANCIS BEH ?

The tax return of TRANSPORTS FRANCIS BEH 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 FRANCIS BEH operate?

TRANSPORTS FRANCIS BEH 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.