TRANSPORTS PASCAL NIOCEL : revenue, balance sheet and financial ratios

TRANSPORTS PASCAL NIOCEL is a French company founded 22 years ago, specialized in the sector Transports routiers de fret interurbains. Based in SAINT-FLOUR (15100), this company of category PME shows in 2022 a revenue of 3.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TRANSPORTS PASCAL NIOCEL (SIREN 451733968)
Indicator 2022 2020 2019 2018 2017 2016
Revenue 3 851 803 € 3 088 878 € 3 436 837 € 3 185 378 € 2 667 532 € 842 296 €
Net income 297 270 € 201 166 € 155 195 € 43 061 € 134 091 € 50 866 €
EBITDA -56 822 € 416 545 € 221 728 € 199 354 € 249 390 € 97 184 €
Net margin 7.7% 6.5% 4.5% 1.4% 5.0% 6.0%

Revenue and income statement

In 2022, TRANSPORTS PASCAL NIOCEL achieves revenue of 3.9 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +28.8%. Vs 2020, growth of +25% (3.1 M€ -> 3.9 M€). After deducting consumption (0 €), gross margin stands at 3.9 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 -57 k€, representing -1.5% of revenue. Warning negative scissor effect: despite revenue change (+25%), EBITDA varies by -114%, reducing margin by 15.0 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 297 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 851 803 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 851 803 €

EBITDA (2022) ?
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

-56 822 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

291 046 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

297 270 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.5%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.251%

Financial autonomy (2022) ?
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

45.874%

Cash flow / Revenue (2022) ?
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

-4.028%

Repayment capacity (2022) ?
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

-2.243

Asset age ratio (2022) ?
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

28.0%

Solvency indicators evolution
TRANSPORTS PASCAL NIOCEL

Sector positioning

Debt ratio
31.25 2022
2019
2020
2022
Q1: 4.17
Med: 35.5
Q3: 96.31
Good -15 pts over 3 years

In 2022, the debt ratio of TRANSPORTS PASCAL NIOCEL (31.25) 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
45.87% 2022
2019
2020
2022
Q1: 17.2%
Med: 33.57%
Q3: 50.37%
Good

In 2022, the financial autonomy of TRANSPORTS PASCAL NIOCEL (45.9%) 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
-2.24 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.26 years
Q3: 2.26 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of TRANSPORTS PASCAL NIOCEL (-2.24) 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 191.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

191.848

Interest coverage (2022) ?
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

-11.379

Liquidity indicators evolution
TRANSPORTS PASCAL NIOCEL

Sector positioning

Liquidity ratio
191.85 2022
2019
2020
2022
Q1: 128.83
Med: 173.71
Q3: 245.18
Good -15 pts over 3 years

In 2022, the liquidity ratio of TRANSPORTS PASCAL NIOCEL (191.85) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-11.38x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.18x
Q3: 2.3x
Average -50 pts over 3 years

In 2022, the interest coverage of TRANSPORTS PASCAL NIOCEL (-11.4x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 55 days of revenue, i.e. 588 k€ to permanently finance.

Operating WCR (2022) ?
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

588 170 €

Customer credit (2022) ?
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

60 j

Supplier credit (2022) ?
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

41 j

Inventory turnover (2022) ?
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 (2022) ?
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

55 j

WCR and payment terms evolution
TRANSPORTS PASCAL NIOCEL

Positioning of TRANSPORTS PASCAL NIOCEL in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 56 transactions of similar company sales in 2022, the value of TRANSPORTS PASCAL NIOCEL is estimated at 822 667 € (range 453 728€ - 1 416 181€). The price/revenue ratio is 0.20x (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 2022
56 tx
453k€ 822k€ 1416k€
822 667 € Range: 453 728€ - 1 416 181€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 851 803 € × 0.20x
Estimation 770 785 €
487 910€ - 1 243 658€
Net Income Multiple 20%
297 270 € × 3.0x
Estimation 900 491 €
402 457€ - 1 674 967€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 PASCAL NIOCEL with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about TRANSPORTS PASCAL NIOCEL

What is the revenue of TRANSPORTS PASCAL NIOCEL ?

The revenue of TRANSPORTS PASCAL NIOCEL in 2022 is 3.9 M€.

Is TRANSPORTS PASCAL NIOCEL profitable?

Yes, TRANSPORTS PASCAL NIOCEL generated a net profit of 297 k€ in 2022.

Where is the headquarters of TRANSPORTS PASCAL NIOCEL ?

The headquarters of TRANSPORTS PASCAL NIOCEL is located in SAINT-FLOUR (15100), in the department Cantal.

Where to find the tax return of TRANSPORTS PASCAL NIOCEL ?

The tax return of TRANSPORTS PASCAL NIOCEL 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 PASCAL NIOCEL operate?

TRANSPORTS PASCAL NIOCEL 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.