TRANSPORTS FRONTONOIS : revenue, balance sheet and financial ratios

TRANSPORTS FRONTONOIS is a French company founded 28 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-MARCEL-BEL-ACCUEIL (38080), this company of category PME shows in 2018 a revenue of 440 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 FRONTONOIS (SIREN 420238800)
Indicator 2018 2017 2016
Revenue 439 892 € 448 391 € 457 990 €
Net income 19 762 € 44 221 € 40 030 €
EBITDA 40 560 € 61 690 € 85 769 €
Net margin 4.5% 9.9% 8.7%

Revenue and income statement

In 2018, TRANSPORTS FRONTONOIS achieves revenue of 440 k€. Activity remains stable over the period (CAGR: -2.0%). Slight decline of -2% vs 2017. After deducting consumption (0 €), gross margin stands at 440 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 41 k€, representing 9.2% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -34%, reducing margin by 4.5 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 20 k€, i.e. 4.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

439 892 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

439 892 €

EBITDA (2018) ?
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

40 560 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 629 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 762 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.2%

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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 0%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

64.674%

Cash flow / Revenue (2018) ?
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

8.236%

Repayment capacity (2018) ?
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

0.0

Asset age ratio (2018) ?
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

46.9%

Solvency indicators evolution
TRANSPORTS FRONTONOIS

Sector positioning

Debt ratio
0.0 2018
2016
2017
2018
Q1: 3.21
Med: 27.43
Q3: 81.33
Excellent -8 pts over 3 years

In 2018, the debt ratio of TRANSPORTS FRONTONOIS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.67% 2018
2016
2017
2018
Q1: 19.71%
Med: 35.76%
Q3: 51.21%
Excellent

In 2018, the financial autonomy of TRANSPORTS FRONTONOIS (64.7%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.14 years
Q3: 1.8 years
Excellent -14 pts over 3 years

In 2018, the repayment capacity of TRANSPORTS FRONTONOIS (0.00) 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 242.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

242.464

Interest coverage (2018) ?
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

0.0

Liquidity indicators evolution
TRANSPORTS FRONTONOIS

Sector positioning

Liquidity ratio
242.46 2018
2016
2017
2018
Q1: 127.42
Med: 170.52
Q3: 236.68
Excellent +13 pts over 3 years

In 2018, the liquidity ratio of TRANSPORTS FRONTONOIS (242.46) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.37x
Q3: 2.98x
Average

In 2018, the interest coverage of TRANSPORTS FRONTONOIS (0.0x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The company must finance 27 days of gap between collections and payments. Overall, WCR represents 18 days of revenue, i.e. 23 k€ to permanently finance. Over 2016-2018, WCR increased by +43%, requiring additional financing.

Operating WCR (2018) ?
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

22 527 €

Customer credit (2018) ?
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

37 j

Supplier credit (2018) ?
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

10 j

Inventory turnover (2018) ?
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 (2018) ?
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

18 j

WCR and payment terms evolution
TRANSPORTS FRONTONOIS

Positioning of TRANSPORTS FRONTONOIS in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 53 transactions of similar company sales in 2018, the value of TRANSPORTS FRONTONOIS is estimated at 75 489 € (range 35 768€ - 164 518€). With an EBITDA of 40 560€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.17x (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 2018
53 tx
35k€ 75k€ 164k€
75 489 € Range: 35 768€ - 164 518€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
40 560 € × 2.3x
Estimation 92 865 €
42 255€ - 217 388€
Revenue Multiple 30%
439 892 € × 0.17x
Estimation 73 313 €
34 117€ - 121 314€
Net Income Multiple 20%
19 762 € × 1.8x
Estimation 35 316 €
22 029€ - 97 150€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 FRONTONOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS FRONTONOIS

What is the revenue of TRANSPORTS FRONTONOIS ?

The revenue of TRANSPORTS FRONTONOIS in 2018 is 440 k€.

Is TRANSPORTS FRONTONOIS profitable?

Yes, TRANSPORTS FRONTONOIS generated a net profit of 20 k€ in 2018.

Where is the headquarters of TRANSPORTS FRONTONOIS ?

The headquarters of TRANSPORTS FRONTONOIS is located in SAINT-MARCEL-BEL-ACCUEIL (38080), in the department Isere.

Where to find the tax return of TRANSPORTS FRONTONOIS ?

The tax return of TRANSPORTS FRONTONOIS 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 FRONTONOIS operate?

TRANSPORTS FRONTONOIS 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.