TRANSPORTS SCARPARI FRERES : revenue, balance sheet and financial ratios

TRANSPORTS SCARPARI FRERES is a French company founded 14 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in CERVIONE (20221), this company of category PME shows in 2021 a revenue of 536 k€. 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 SCARPARI FRERES (SIREN 750319824)
Indicator 2021 2020 2019 2018 2016
Revenue 536 397 € 443 055 € 509 842 € 458 728 € 283 488 €
Net income 28 133 € -201 212 € 3 301 € 34 164 € 9 209 €
EBITDA -11 395 € -174 774 € -46 032 € -66 468 € 11 901 €
Net margin 5.2% -45.4% 0.6% 7.4% 3.2%

Revenue and income statement

In 2021, TRANSPORTS SCARPARI FRERES achieves revenue of 536 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Vs 2020, growth of +21% (443 k€ -> 536 k€). After deducting consumption (26 k€), gross margin stands at 511 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -2.1% of revenue. Positive scissor effect: EBITDA margin improves by +37.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 5.2% 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

536 397 €

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

510 660 €

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

-11 395 €

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

-57 763 €

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

28 133 €

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

-2.1%

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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 -10378%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-10378.261%

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

5.285%

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

13.912%

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

0.077

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

57.4%

Solvency indicators evolution
TRANSPORTS SCARPARI FRERES

Sector positioning

Debt ratio
-10378.26 2021
2019
2020
2021
Q1: 9.7
Med: 46.32
Q3: 119.87
Excellent -12 pts over 3 years

In 2021, the debt ratio of TRANSPORTS SCARPARI FRERES (-10378.26) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
5.29% 2021
2019
2020
2021
Q1: 18.87%
Med: 36.69%
Q3: 54.18%
Watch

In 2021, the financial autonomy of TRANSPORTS SCARPARI FRERES (5.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.08 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.72 years
Good -9 pts over 3 years

In 2021, the repayment capacity of TRANSPORTS SCARPARI FRERES (0.08) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 48.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

48.061

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

-0.474

Liquidity indicators evolution
TRANSPORTS SCARPARI FRERES

Sector positioning

Liquidity ratio
48.06 2021
2019
2020
2021
Q1: 141.47
Med: 199.74
Q3: 294.75
Watch

In 2021, the liquidity ratio of TRANSPORTS SCARPARI FRERES (48.06) 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
-0.47x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.68x
Average

In 2021, the interest coverage of TRANSPORTS SCARPARI FRERES (-0.5x) 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: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Favorable situation: supplier credit is longer than customer credit by 22 days. WCR is negative (-156 days): operations structurally generate cash. Notable WCR improvement over the period (-757%), 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

-232 421 €

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

103 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

125 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

-156 j

WCR and payment terms evolution
TRANSPORTS SCARPARI FRERES

Positioning of TRANSPORTS SCARPARI FRERES in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of TRANSPORTS SCARPARI FRERES is estimated at 111 829 € (range 49 908€ - 267 238€). The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2021
120 transactions
49k€ 111k€ 267k€
111 829 € Range: 49 908€ - 267 238€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
536 397 € × 0.22x
Estimation 120 449 €
64 787€ - 260 829€
Net Income Multiple 20%
28 133 € × 3.5x
Estimation 98 900 €
27 589€ - 276 852€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare TRANSPORTS SCARPARI FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about TRANSPORTS SCARPARI FRERES

What is the revenue of TRANSPORTS SCARPARI FRERES ?

The revenue of TRANSPORTS SCARPARI FRERES in 2021 is 536 k€.

Is TRANSPORTS SCARPARI FRERES profitable?

Yes, TRANSPORTS SCARPARI FRERES generated a net profit of 28 k€ in 2021.

Where is the headquarters of TRANSPORTS SCARPARI FRERES ?

The headquarters of TRANSPORTS SCARPARI FRERES is located in CERVIONE (20221).

Where to find the tax return of TRANSPORTS SCARPARI FRERES ?

The tax return of TRANSPORTS SCARPARI FRERES 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 SCARPARI FRERES operate?

TRANSPORTS SCARPARI FRERES operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.