TRANSPORTS LTR - VIALON : revenue, balance sheet and financial ratios

TRANSPORTS LTR - VIALON is a French company founded 39 years ago, specialized in the sector Transports routiers de fret interurbains. Based in ANDREZIEUX-BOUTHEON (42160), this company of category ETI shows in 2021 a revenue of 89.4 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 LTR - VIALON (SIREN 340035229)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 89 423 150 € 77 369 548 € 74 001 006 € 68 238 255 € 58 497 179 € 54 855 361 €
Net income 3 818 046 € 3 318 683 € 2 816 871 € 3 191 011 € 2 633 087 € 2 058 821 €
EBITDA 10 474 458 € 8 195 163 € 5 180 501 € 4 088 527 € 3 717 375 € 2 907 564 €
Net margin 4.3% 4.3% 3.8% 4.7% 4.5% 3.8%

Revenue and income statement

In 2021, TRANSPORTS LTR - VIALON achieves revenue of 89.4 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2020, growth of +16% (77.4 M€ -> 89.4 M€). After deducting consumption (20.1 M€), gross margin stands at 69.3 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.5 M€, representing 11.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.8 M€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

89 423 150 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

69 319 990 €

EBITDA (2021) ?
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

10 474 458 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 979 272 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 818 046 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.7%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

87.383%

Financial autonomy (2021) ?
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

40.512%

Cash flow / Revenue (2021) ?
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

8.958%

Repayment capacity (2021) ?
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

2.203

Asset age ratio (2021) ?
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

72.1%

Solvency indicators evolution
TRANSPORTS LTR - VIALON

Sector positioning

Debt ratio
87.38 2021
2019
2020
2021
Q1: 3.91
Med: 37.13
Q3: 104.11
Average +15 pts over 3 years

In 2021, the debt ratio of TRANSPORTS LTR - VIALON (87.38) 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
40.51% 2021
2019
2020
2021
Q1: 17.55%
Med: 34.16%
Q3: 50.84%
Good -12 pts over 3 years

In 2021, the financial autonomy of TRANSPORTS LTR - VIALON (40.5%) 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
2.2 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.13 years
Q3: 2.23 years
Average

In 2021, the repayment capacity of TRANSPORTS LTR - VIALON (2.20) 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 257.64. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

257.644

Interest coverage (2021) ?
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

0.482

Liquidity indicators evolution
TRANSPORTS LTR - VIALON

Sector positioning

Liquidity ratio
257.64 2021
2019
2020
2021
Q1: 132.07
Med: 179.01
Q3: 249.56
Excellent

In 2021, the liquidity ratio of TRANSPORTS LTR - VIALON (257.64) 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
0.48x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.08x
Q3: 2.03x
Good

In 2021, the interest coverage of TRANSPORTS LTR - VIALON (0.5x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 5.2 M€ to permanently finance.

Operating WCR (2021) ?
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

5 244 668 €

Customer credit (2021) ?
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

45 j

Supplier credit (2021) ?
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

24 j

Inventory turnover (2021) ?
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

1 j

WCR in days of revenue (2021) ?
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

21 j

WCR and payment terms evolution
TRANSPORTS LTR - VIALON

Positioning of TRANSPORTS LTR - VIALON in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 63 transactions of similar company sales in 2021, the value of TRANSPORTS LTR - VIALON is estimated at 13 644 788 € (range 7 080 154€ - 49 058 096€). With an EBITDA of 10 474 458€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.14x (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 2021
63 tx
7080k€ 13644k€ 49058k€
13 644 788 € Range: 7 080 154€ - 49 058 096€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 474 458 € × 1.5x
Estimation 15 853 886 €
6 509 638€ - 75 906 388€
Revenue Multiple 30%
89 423 150 € × 0.14x
Estimation 12 825 455 €
10 560 467€ - 16 628 963€
Net Income Multiple 20%
3 818 046 € × 2.4x
Estimation 9 351 046 €
3 285 977€ - 30 581 065€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 LTR - VIALON with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS LTR - VIALON

What is the revenue of TRANSPORTS LTR - VIALON ?

The revenue of TRANSPORTS LTR - VIALON in 2021 is 89.4 M€.

Is TRANSPORTS LTR - VIALON profitable?

Yes, TRANSPORTS LTR - VIALON generated a net profit of 3.8 M€ in 2021.

Where is the headquarters of TRANSPORTS LTR - VIALON ?

The headquarters of TRANSPORTS LTR - VIALON is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of TRANSPORTS LTR - VIALON ?

The tax return of TRANSPORTS LTR - VIALON 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 LTR - VIALON operate?

TRANSPORTS LTR - VIALON 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.