TRANSPORTS LUC GABRIEL : revenue, balance sheet and financial ratios

TRANSPORTS LUC GABRIEL is a French company founded 7 years ago, specialized in the sector Transports routiers de fret de proximité. Based in MORCENX-LA-NOUVELLE (40110), this company of category PME shows in 2021 a revenue of 388 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 LUC GABRIEL (SIREN 842937658)
Indicator 2021 2020 2019
Revenue 388 152 € 267 001 € 218 645 €
Net income 10 268 € 5 382 € 36 208 €
EBITDA -12 699 € -7 800 € 28 864 €
Net margin 2.6% 2.0% 16.6%

Revenue and income statement

In 2021, TRANSPORTS LUC GABRIEL achieves revenue of 388 k€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +33.2%. Vs 2020, growth of +45% (267 k€ -> 388 k€). After deducting consumption (-7 k€), gross margin stands at 395 k€, i.e. a rate of 102%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -13 k€, representing -3.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 2.6% 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

388 152 €

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

395 189 €

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

-12 699 €

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

12 324 €

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

10 268 €

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

-3.3%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

32.826%

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

50.817%

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

-3.805%

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

-1.486

Solvency indicators evolution
TRANSPORTS LUC GABRIEL

Sector positioning

Debt ratio
32.83 2021
2019
2020
2021
Q1: 1.39
Med: 31.45
Q3: 102.48
Average -8 pts over 3 years

In 2021, the debt ratio of TRANSPORTS LUC GABRIEL (32.83) 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
50.82% 2021
2019
2020
2021
Q1: 12.4%
Med: 30.92%
Q3: 49.89%
Excellent

In 2021, the financial autonomy of TRANSPORTS LUC GABRIEL (50.8%) 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
-1.49 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.65 years
Excellent -37 pts over 3 years

In 2021, the repayment capacity of TRANSPORTS LUC GABRIEL (-1.49) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.0

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

-5.717

Liquidity indicators evolution
TRANSPORTS LUC GABRIEL

Sector positioning

Liquidity ratio
0.0 2021
2019
2020
2021
Q1: 124.53
Med: 174.41
Q3: 255.09
Watch +18 pts over 3 years

In 2021, the liquidity ratio of TRANSPORTS LUC GABRIEL (0.00) 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
-5.72x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.5x
Watch

In 2021, the interest coverage of TRANSPORTS LUC GABRIEL (-5.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. WCR is negative (-31 days): operations structurally generate cash. Notable WCR improvement over the period (-88%), freeing up cash.

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

-33 928 €

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

0 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

9 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

0 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

-31 j

WCR and payment terms evolution
TRANSPORTS LUC GABRIEL

Positioning of TRANSPORTS LUC GABRIEL in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 63 transactions of similar company sales in 2021, the value of TRANSPORTS LUC GABRIEL is estimated at 43 461 € (range 31 038€ - 76 205€). 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
31k€ 43k€ 76k€
43 461 € Range: 31 038€ - 76 205€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
388 152 € × 0.14x
Estimation 55 670 €
45 839€ - 72 180€
Net Income Multiple 20%
10 268 € × 2.4x
Estimation 25 148 €
8 837€ - 82 243€

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 de proximité)

Compare TRANSPORTS LUC GABRIEL with other companies in the same sector:

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

Frequently asked questions about TRANSPORTS LUC GABRIEL

What is the revenue of TRANSPORTS LUC GABRIEL ?

The revenue of TRANSPORTS LUC GABRIEL in 2021 is 388 k€.

Is TRANSPORTS LUC GABRIEL profitable?

Yes, TRANSPORTS LUC GABRIEL generated a net profit of 10 k€ in 2021.

Where is the headquarters of TRANSPORTS LUC GABRIEL ?

The headquarters of TRANSPORTS LUC GABRIEL is located in MORCENX-LA-NOUVELLE (40110), in the department Landes.

Where to find the tax return of TRANSPORTS LUC GABRIEL ?

The tax return of TRANSPORTS LUC GABRIEL 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 LUC GABRIEL operate?

TRANSPORTS LUC GABRIEL 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.