TRANSPORTS LACOMME SAMUEL : revenue, balance sheet and financial ratios

TRANSPORTS LACOMME SAMUEL is a French company founded 24 years ago, specialized in the sector Transports routiers de fret de proximité. Based in AUCH (32000), this company of category PME shows in 2017 a revenue of 227 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 LACOMME SAMUEL (SIREN 439947888)
Indicator 2017 2016
Revenue 226 593 € 237 651 €
Net income -16 799 € 15 761 €
EBITDA 25 657 € 58 104 €
Net margin -7.4% 6.6%

Revenue and income statement

In 2017, TRANSPORTS LACOMME SAMUEL achieves revenue of 227 k€. Slight decline of -5% vs 2016. After deducting consumption (0 €), gross margin stands at 227 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 26 k€, representing 11.3% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -56%, reducing margin by 13.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -17 k€ (-7.4% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

226 593 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

226 593 €

EBITDA (2017) ?
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

25 657 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 135 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-16 799 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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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 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.6% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

83.584%

Financial autonomy (2017) ?
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

47.333%

Cash flow / Revenue (2017) ?
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

10.586%

Repayment capacity (2017) ?
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

3.635

Asset age ratio (2017) ?
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

44.5%

Solvency indicators evolution
TRANSPORTS LACOMME SAMUEL

Sector positioning

Debt ratio
83.58 2017
2016
2017
Q1: 2.12
Med: 22.18
Q3: 70.6
Average +10 pts over 2 years

In 2017, the debt ratio of TRANSPORTS LACOMME SAMUEL (83.58) 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
47.33% 2017
2016
2017
Q1: 13.28%
Med: 31.93%
Q3: 50.61%
Good

In 2017, the financial autonomy of TRANSPORTS LACOMME SAMUEL (47.3%) 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
3.63 years 2017
2016
2017
Q1: 0.0 years
Med: 0.11 years
Q3: 1.32 years
Watch

In 2017, the repayment capacity of TRANSPORTS LACOMME SAMUEL (3.63) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 344.45. 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 4.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

344.453

Interest coverage (2017) ?
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

4.385

Liquidity indicators evolution
TRANSPORTS LACOMME SAMUEL

Sector positioning

Liquidity ratio
344.45 2017
2016
2017
Q1: 121.05
Med: 165.58
Q3: 241.58
Excellent

In 2017, the liquidity ratio of TRANSPORTS LACOMME SAMUEL (344.45) 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
4.38x 2017
2016
2017
Q1: 0.0x
Med: 0.37x
Q3: 2.95x
Excellent +16 pts over 2 years

In 2017, the interest coverage of TRANSPORTS LACOMME SAMUEL (4.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 18 days of gap between collections and payments. Overall, WCR represents 72 days of revenue, i.e. 45 k€ to permanently finance.

Operating WCR (2017) ?
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

45 015 €

Customer credit (2017) ?
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

61 j

Supplier credit (2017) ?
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

43 j

Inventory turnover (2017) ?
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 (2017) ?
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

72 j

WCR and payment terms evolution
TRANSPORTS LACOMME SAMUEL

Positioning of TRANSPORTS LACOMME SAMUEL in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (48 transactions). This range of 21 758€ to 91 378€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
21k€ 28k€ 91k€
28 776 € Range: 21 758€ - 91 378€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 48 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 de proximité)

Compare TRANSPORTS LACOMME SAMUEL with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about TRANSPORTS LACOMME SAMUEL

What is the revenue of TRANSPORTS LACOMME SAMUEL ?

The revenue of TRANSPORTS LACOMME SAMUEL in 2017 is 227 k€.

Is TRANSPORTS LACOMME SAMUEL profitable?

TRANSPORTS LACOMME SAMUEL recorded a net loss in 2017.

Where is the headquarters of TRANSPORTS LACOMME SAMUEL ?

The headquarters of TRANSPORTS LACOMME SAMUEL is located in AUCH (32000), in the department Gers.

Where to find the tax return of TRANSPORTS LACOMME SAMUEL ?

The tax return of TRANSPORTS LACOMME SAMUEL 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 LACOMME SAMUEL operate?

TRANSPORTS LACOMME SAMUEL operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.