TRANSPORTS LEFEBVRE ET FREDERIC : revenue, balance sheet and financial ratios

TRANSPORTS LEFEBVRE ET FREDERIC is a French company founded 20 years ago, specialized in the sector Transports routiers de fret de proximité. Based in TAVAUX-ET-PONTSERICOURT (02250), this company of category PME shows in 2019 a revenue of 191 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 LEFEBVRE ET FREDERIC (SIREN 484155353)
Indicator 2019 2018 2017 2016
Revenue 190 835 € 194 297 € 172 770 € 188 907 €
Net income 50 542 € 600 € 1 849 € -1 340 €
EBITDA -3 192 € 18 365 € 16 502 € 31 041 €
Net margin 26.5% 0.3% 1.1% -0.7%

Revenue and income statement

In 2019, TRANSPORTS LEFEBVRE ET FREDERIC achieves revenue of 191 k€. Revenue is growing positively over 4 years (CAGR: +0.3%). Slight decline of -2% vs 2018. After deducting consumption (0 €), gross margin stands at 191 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 -3 k€, representing -1.7% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -117%, reducing margin by 11.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 26.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

190 835 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

190 835 €

EBITDA (2019) ?
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

-3 192 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 259 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 542 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.7%

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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 4%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.565%

Financial autonomy (2019) ?
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

42.675%

Cash flow / Revenue (2019) ?
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

-2.224%

Repayment capacity (2019) ?
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

-1.092

Asset age ratio (2019) ?
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

95.0%

Solvency indicators evolution
TRANSPORTS LEFEBVRE ET FREDERIC

Sector positioning

Debt ratio
3.56 2019
2017
2018
2019
Q1: 1.43
Med: 21.15
Q3: 70.16
Good

In 2019, the debt ratio of TRANSPORTS LEFEBVRE ET FR... (3.56) 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
42.67% 2019
2017
2018
2019
Q1: 13.66%
Med: 33.41%
Q3: 52.45%
Good -13 pts over 3 years

In 2019, the financial autonomy of TRANSPORTS LEFEBVRE ET FR... (42.7%) 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
-1.09 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 1.33 years
Excellent -31 pts over 3 years

In 2019, the repayment capacity of TRANSPORTS LEFEBVRE ET FR... (-1.09) 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 100.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

100.152

Interest coverage (2019) ?
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

-0.063

Liquidity indicators evolution
TRANSPORTS LEFEBVRE ET FREDERIC

Sector positioning

Liquidity ratio
100.15 2019
2017
2018
2019
Q1: 122.04
Med: 168.63
Q3: 250.83
Watch -54 pts over 3 years

In 2019, the liquidity ratio of TRANSPORTS LEFEBVRE ET FR... (100.15) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.06x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.06x
Q3: 2.6x
Average

In 2019, the interest coverage of TRANSPORTS LEFEBVRE ET FR... (-0.1x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The gap of 44 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-89 days): operations structurally generate cash. Notable WCR improvement over the period (-381%), freeing up cash.

Operating WCR (2019) ?
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

-47 035 €

Customer credit (2019) ?
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

47 j

Supplier credit (2019) ?
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

3 j

Inventory turnover (2019) ?
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 (2019) ?
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

-89 j

WCR and payment terms evolution
TRANSPORTS LEFEBVRE ET FREDERIC

Positioning of TRANSPORTS LEFEBVRE ET FREDERIC in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 66 transactions of similar company sales in 2019, the value of TRANSPORTS LEFEBVRE ET FREDERIC is estimated at 57 775 € (range 22 901€ - 82 216€). The price/revenue ratio is 0.15x (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 2019
66 tx
22k€ 57k€ 82k€
57 775 € Range: 22 901€ - 82 216€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
190 835 € × 0.15x
Estimation 28 320 €
17 779€ - 31 415€
Net Income Multiple 20%
50 542 € × 2.0x
Estimation 101 960 €
30 585€ - 158 420€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 LEFEBVRE ET FREDERIC with other companies in the same sector:

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

Frequently asked questions about TRANSPORTS LEFEBVRE ET FREDERIC

What is the revenue of TRANSPORTS LEFEBVRE ET FREDERIC ?

The revenue of TRANSPORTS LEFEBVRE ET FREDERIC in 2019 is 191 k€.

Is TRANSPORTS LEFEBVRE ET FREDERIC profitable?

Yes, TRANSPORTS LEFEBVRE ET FREDERIC generated a net profit of 51 k€ in 2019.

Where is the headquarters of TRANSPORTS LEFEBVRE ET FREDERIC ?

The headquarters of TRANSPORTS LEFEBVRE ET FREDERIC is located in TAVAUX-ET-PONTSERICOURT (02250), in the department Aisne.

Where to find the tax return of TRANSPORTS LEFEBVRE ET FREDERIC ?

The tax return of TRANSPORTS LEFEBVRE ET FREDERIC 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 LEFEBVRE ET FREDERIC operate?

TRANSPORTS LEFEBVRE ET FREDERIC 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.