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TRANSPORTS TERRASSEMENT LATCHOUMANIN : revenue, balance sheet and financial ratios

TRANSPORTS TERRASSEMENT LATCHOUMANIN is a French company founded 18 years ago, specialized in the sector Transports routiers de fret de proximité. Based in SAINTE SUZANNE (97441), this company of category PME shows in 2019 a revenue of 221 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 TERRASSEMENT LATCHOUMANIN (SIREN 498036417)
Indicator 2019
Revenue 221 385 €
Net income 11 331 €
EBITDA 54 031 €
Net margin 5.1%

Revenue and income statement

In 2019, TRANSPORTS TERRASSEMENT LATCHOUMANIN achieves revenue of 221 k€. After deducting consumption (0 €), gross margin stands at 221 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 24.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

221 385 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

221 385 €

EBITDA (2019) ?
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

54 031 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 103 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 331 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.9%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.5% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.443%

Financial autonomy (2019) ?
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

24.932%

Cash flow / Revenue (2019) ?
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

23.525%

Repayment capacity (2019) ?
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

0.545

Asset age ratio (2019) ?
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

23.4%

Solvency indicators evolution
TRANSPORTS TERRASSEMENT LATCHOUMANIN

Sector positioning

Debt ratio
72.44 2019
2019
Q1: 1.43
Med: 21.15
Q3: 70.16
Average

In 2019, the debt ratio of TRANSPORTS TERRASSEMENT L... (72.44) 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
24.93% 2019
2019
Q1: 13.66%
Med: 33.41%
Q3: 52.45%
Average

In 2019, the financial autonomy of TRANSPORTS TERRASSEMENT L... (24.9%) 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
0.55 years 2019
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 1.33 years
Average

In 2019, the repayment capacity of TRANSPORTS TERRASSEMENT L... (0.55) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 63.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

63.695

Interest coverage (2019) ?
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

1.429

Liquidity indicators evolution
TRANSPORTS TERRASSEMENT LATCHOUMANIN

Sector positioning

Liquidity ratio
63.7 2019
2019
Q1: 122.04
Med: 168.63
Q3: 250.83
Watch

In 2019, the liquidity ratio of TRANSPORTS TERRASSEMENT L... (63.70) 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
1.43x 2019
2019
Q1: 0.0x
Med: 0.06x
Q3: 2.6x
Good

In 2019, the interest coverage of TRANSPORTS TERRASSEMENT L... (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 72 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model). WCR is negative (-92 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-56 772 €

Customer credit (2019) ?
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 (2019) ?
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

72 j

Inventory turnover (2019) ?
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 (2019) ?
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

-92 j

WCR and payment terms evolution
TRANSPORTS TERRASSEMENT LATCHOUMANIN

Positioning of TRANSPORTS TERRASSEMENT LATCHOUMANIN in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 66 transactions of similar company sales in 2019, the value of TRANSPORTS TERRASSEMENT LATCHOUMANIN is estimated at 47 907 € (range 18 916€ - 303 631€). With an EBITDA of 54 031€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.15x (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 2019
66 tx
18k€ 47k€ 303k€
47 907 € Range: 18 916€ - 303 631€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
54 031 € × 1.2x
Estimation 66 960 €
22 715€ - 571 191€
Revenue Multiple 30%
221 385 € × 0.15x
Estimation 32 853 €
20 625€ - 36 444€
Net Income Multiple 20%
11 331 € × 2.0x
Estimation 22 858 €
6 857€ - 35 516€
How is this estimate calculated?

This estimate is based on the analysis of 66 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 TERRASSEMENT LATCHOUMANIN with other companies in the same sector:

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

Frequently asked questions about TRANSPORTS TERRASSEMENT LATCHOUMANIN

What is the revenue of TRANSPORTS TERRASSEMENT LATCHOUMANIN ?

The revenue of TRANSPORTS TERRASSEMENT LATCHOUMANIN in 2019 is 221 k€.

Is TRANSPORTS TERRASSEMENT LATCHOUMANIN profitable?

Yes, TRANSPORTS TERRASSEMENT LATCHOUMANIN generated a net profit of 11 k€ in 2019.

Where is the headquarters of TRANSPORTS TERRASSEMENT LATCHOUMANIN ?

The headquarters of TRANSPORTS TERRASSEMENT LATCHOUMANIN is located in SAINTE SUZANNE (97441), in the department La Reunion.

Where to find the tax return of TRANSPORTS TERRASSEMENT LATCHOUMANIN ?

The tax return of TRANSPORTS TERRASSEMENT LATCHOUMANIN 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 TERRASSEMENT LATCHOUMANIN operate?

TRANSPORTS TERRASSEMENT LATCHOUMANIN 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.