TRANSPORTS MERCIER ET FILS : revenue, balance sheet and financial ratios

TRANSPORTS MERCIER ET FILS is a French company founded 22 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-JEAN-DE-BRAYE (45800), this company of category PME shows in 2024 a revenue of 7.9 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 MERCIER ET FILS (SIREN 449987973)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 860 750 € 7 694 279 € 7 901 572 € 6 500 747 € 5 996 902 € 5 665 689 € 5 551 800 € 4 817 127 € 4 468 597 €
Net income 12 588 € -26 702 € 150 363 € 15 834 € 117 335 € 13 938 € 83 762 € 69 174 € 97 906 €
EBITDA -371 698 € -356 622 € -15 314 € -229 576 € 100 346 € -189 916 € -89 931 € -54 460 € 33 662 €
Net margin 0.2% -0.3% 1.9% 0.2% 2.0% 0.2% 1.5% 1.4% 2.2%

Revenue and income statement

In 2024, TRANSPORTS MERCIER ET FILS achieves revenue of 7.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Vs 2023: +2%. After deducting consumption (38 k€), gross margin stands at 7.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -372 k€, representing -4.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 0.2% 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

7 860 750 €

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

7 822 420 €

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

-371 698 €

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

-33 505 €

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

12 588 €

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

-4.7%

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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 134%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

134.142%

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

15.185%

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

-5.135%

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

-0.769

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

22.0%

Solvency indicators evolution
TRANSPORTS MERCIER ET FILS

Sector positioning

Debt ratio
134.14 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average

In 2024, the debt ratio of TRANSPORTS MERCIER ET FILS (134.14) 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
15.19% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Average

In 2024, the financial autonomy of TRANSPORTS MERCIER ET FILS (15.2%) 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
-0.77 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Excellent

In 2024, the repayment capacity of TRANSPORTS MERCIER ET FILS (-0.77) 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 112.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

112.739

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

-10.532

Liquidity indicators evolution
TRANSPORTS MERCIER ET FILS

Sector positioning

Liquidity ratio
112.74 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Watch

In 2024, the liquidity ratio of TRANSPORTS MERCIER ET FILS (112.74) 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
-10.53x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Average

In 2024, the interest coverage of TRANSPORTS MERCIER ET FILS (-10.5x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +156%, 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

1 151 914 €

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

33 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

44 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

15 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

53 j

WCR and payment terms evolution
TRANSPORTS MERCIER ET FILS

Positioning of TRANSPORTS MERCIER ET FILS 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 MERCIER ET FILS is estimated at 1 086 170 € (range 501 632€ - 1 789 946€). 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
501k€ 1086k€ 1789k€
1 086 170 € Range: 501 632€ - 1 789 946€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
7 860 750 € × 0.23x
Estimation 1 781 907 €
832 372€ - 2 905 776€
Net Income Multiple 20%
12 588 € × 3.4x
Estimation 42 565 €
5 523€ - 116 201€

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 MERCIER ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS MERCIER ET FILS

What is the revenue of TRANSPORTS MERCIER ET FILS ?

The revenue of TRANSPORTS MERCIER ET FILS in 2024 is 7.9 M€.

Is TRANSPORTS MERCIER ET FILS profitable?

Yes, TRANSPORTS MERCIER ET FILS generated a net profit of 13 k€ in 2024.

Where is the headquarters of TRANSPORTS MERCIER ET FILS ?

The headquarters of TRANSPORTS MERCIER ET FILS is located in SAINT-JEAN-DE-BRAYE (45800), in the department Loiret.

Where to find the tax return of TRANSPORTS MERCIER ET FILS ?

The tax return of TRANSPORTS MERCIER ET FILS 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 MERCIER ET FILS operate?

TRANSPORTS MERCIER ET FILS 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.