TRANSPORTS GARDON LIMOGES : revenue, balance sheet and financial ratios

TRANSPORTS GARDON LIMOGES is a French company founded 7 years ago, specialized in the sector Transports routiers de fret interurbains. Based in LE PALAIS-SUR-VIENNE (87410), this company of category PME shows in 2024 a revenue of 4.6 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 GARDON LIMOGES (SIREN 840696454)
Indicator 2024 2023 2022 2020 2019
Revenue 4 582 280 € 3 410 546 € 1 881 844 € 1 370 774 € 1 746 427 €
Net income 165 019 € 47 030 € -40 108 € 4 113 € 16 090 €
EBITDA 402 983 € 313 353 € 149 022 € 170 011 € 270 589 €
Net margin 3.6% 1.4% -2.1% 0.3% 0.9%

Revenue and income statement

In 2024, TRANSPORTS GARDON LIMOGES achieves revenue of 4.6 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.3%. Vs 2023, growth of +34% (3.4 M€ -> 4.6 M€). After deducting consumption (159 k€), gross margin stands at 4.4 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 403 k€, representing 8.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 165 k€, i.e. 3.6% 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

4 582 280 €

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

4 422 831 €

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

402 983 €

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

174 332 €

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

165 019 €

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

8.8%

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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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

114.529%

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

22.762%

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

7.339%

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

1.793

Asset age ratio (2024) ?
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

38.5%

Solvency indicators evolution
TRANSPORTS GARDON LIMOGES

Sector positioning

Debt ratio
114.53 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average

In 2024, the debt ratio of TRANSPORTS GARDON LIMOGES (114.53) 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
22.76% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Average +7 pts over 3 years

In 2024, the financial autonomy of TRANSPORTS GARDON LIMOGES (22.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.79 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Average

In 2024, the repayment capacity of TRANSPORTS GARDON LIMOGES (1.79) 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 129.96. 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 4.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

129.96

Interest coverage (2024) ?
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

4.016

Liquidity indicators evolution
TRANSPORTS GARDON LIMOGES

Sector positioning

Liquidity ratio
129.96 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Average -33 pts over 3 years

In 2024, the liquidity ratio of TRANSPORTS GARDON LIMOGES (129.96) 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
4.02x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Good

In 2024, the interest coverage of TRANSPORTS GARDON LIMOGES (4.0x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 67 days of revenue, i.e. 857 k€ to permanently finance. Over 2019-2024, WCR increased by +216%, requiring additional financing.

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

856 611 €

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

68 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

75 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

67 j

WCR and payment terms evolution
TRANSPORTS GARDON LIMOGES

Positioning of TRANSPORTS GARDON LIMOGES 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 GARDON LIMOGES is estimated at 608 262 € (range 291 729€ - 1 559 229€). With an EBITDA of 402 983€, 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
291k€ 608k€ 1559k€
608 262 € Range: 291 729€ - 1 559 229€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
402 983 € × 0.9x
Estimation 370 088 €
263 370€ - 1 492 815€
Revenue Multiple 30%
4 582 280 € × 0.23x
Estimation 1 038 730 €
485 216€ - 1 693 869€
Net Income Multiple 20%
165 019 € × 3.4x
Estimation 557 998 €
72 398€ - 1 523 308€

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 GARDON LIMOGES with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS GARDON LIMOGES

What is the revenue of TRANSPORTS GARDON LIMOGES ?

The revenue of TRANSPORTS GARDON LIMOGES in 2024 is 4.6 M€.

Is TRANSPORTS GARDON LIMOGES profitable?

Yes, TRANSPORTS GARDON LIMOGES generated a net profit of 165 k€ in 2024.

Where is the headquarters of TRANSPORTS GARDON LIMOGES ?

The headquarters of TRANSPORTS GARDON LIMOGES is located in LE PALAIS-SUR-VIENNE (87410), in the department Haute-Vienne.

Where to find the tax return of TRANSPORTS GARDON LIMOGES ?

The tax return of TRANSPORTS GARDON LIMOGES 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 GARDON LIMOGES operate?

TRANSPORTS GARDON LIMOGES 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.