TRANSPORTS MORAND CONTAINERS : revenue, balance sheet and financial ratios

TRANSPORTS MORAND CONTAINERS is a French company founded 28 years ago, specialized in the sector Transports routiers de fret de proximité. Based in MONTOIR-DE-BRETAGNE (44550), this company of category ETI shows in 2023 a revenue of 3.9 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 MORAND CONTAINERS (SIREN 417993656)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 3 932 021 € 3 733 041 € 1 532 313 € 2 869 218 € 3 003 447 € 2 784 725 € 3 050 086 €
Net income 57 734 € 167 251 € 15 027 € 19 970 € 61 378 € 95 239 € 459 997 €
EBITDA -90 383 € 252 789 € 41 838 € 283 486 € 431 072 € 328 250 € 254 005 €
Net margin 1.5% 4.5% 1.0% 0.7% 2.0% 3.4% 15.1%

Revenue and income statement

In 2023, TRANSPORTS MORAND CONTAINERS achieves revenue of 3.9 M€. Revenue is growing positively over 7 years (CAGR: +4.3%). Vs 2022: +5%. After deducting consumption (842 k€), gross margin stands at 3.1 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -90 k€, representing -2.3% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -136%, reducing margin by 9.1 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 58 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 932 021 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 090 001 €

EBITDA (2023) ?
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

-90 383 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-24 984 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

57 734 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.3%

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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 21%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.994%

Financial autonomy (2023) ?
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

41.826%

Cash flow / Revenue (2023) ?
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

-2.794%

Repayment capacity (2023) ?
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

-1.128

Asset age ratio (2023) ?
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

8.9%

Solvency indicators evolution
TRANSPORTS MORAND CONTAINERS

Sector positioning

Debt ratio
20.99 2023
2021
2022
2023
Q1: 1.5
Med: 28.16
Q3: 91.33
Good -7 pts over 3 years

In 2023, the debt ratio of TRANSPORTS MORAND CONTAINERS (20.99) 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
41.83% 2023
2021
2022
2023
Q1: 12.41%
Med: 31.01%
Q3: 50.4%
Good -11 pts over 3 years

In 2023, the financial autonomy of TRANSPORTS MORAND CONTAINERS (41.8%) 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
-1.13 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.59 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of TRANSPORTS MORAND CONTAINERS (-1.13) 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 169.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

169.616

Interest coverage (2023) ?
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

-9.193

Liquidity indicators evolution
TRANSPORTS MORAND CONTAINERS

Sector positioning

Liquidity ratio
169.62 2023
2021
2022
2023
Q1: 119.95
Med: 170.24
Q3: 259.15
Average -25 pts over 3 years

In 2023, the liquidity ratio of TRANSPORTS MORAND CONTAINERS (169.62) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-9.19x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.42x
Average -50 pts over 3 years

In 2023, the interest coverage of TRANSPORTS MORAND CONTAINERS (-9.2x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 364 k€ to permanently finance.

Operating WCR (2023) ?
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

364 498 €

Customer credit (2023) ?
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

36 j

Supplier credit (2023) ?
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

40 j

Inventory turnover (2023) ?
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

12 j

WCR in days of revenue (2023) ?
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

33 j

WCR and payment terms evolution
TRANSPORTS MORAND CONTAINERS

Positioning of TRANSPORTS MORAND CONTAINERS in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 53 transactions of similar company sales in 2023, the value of TRANSPORTS MORAND CONTAINERS is estimated at 476 504 € (range 182 986€ - 1 185 247€). The price/revenue ratio is 0.19x (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 2023
53 tx
182k€ 476k€ 1185k€
476 504 € Range: 182 986€ - 1 185 247€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 932 021 € × 0.19x
Estimation 729 766 €
276 213€ - 1 682 685€
Net Income Multiple 20%
57 734 € × 1.7x
Estimation 96 612 €
43 146€ - 439 090€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 MORAND CONTAINERS with other companies in the same sector:

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

Frequently asked questions about TRANSPORTS MORAND CONTAINERS

What is the revenue of TRANSPORTS MORAND CONTAINERS ?

The revenue of TRANSPORTS MORAND CONTAINERS in 2023 is 3.9 M€.

Is TRANSPORTS MORAND CONTAINERS profitable?

Yes, TRANSPORTS MORAND CONTAINERS generated a net profit of 58 k€ in 2023.

Where is the headquarters of TRANSPORTS MORAND CONTAINERS ?

The headquarters of TRANSPORTS MORAND CONTAINERS is located in MONTOIR-DE-BRETAGNE (44550), in the department Loire-Atlantique.

Where to find the tax return of TRANSPORTS MORAND CONTAINERS ?

The tax return of TRANSPORTS MORAND CONTAINERS 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 MORAND CONTAINERS operate?

TRANSPORTS MORAND CONTAINERS 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.