Les nouveaux ratios du transporteur is a French-language professional guide that examines updated financial ratios used by transport companies. Published in 1999 by the Bibliothèque nationale de France, the book reflects changes in the industry brought about by the rise of leasing arrangements for equipment and evolving practices in client account management. It provides practitioners with analytical tools to assess profitability, liquidity, and solvency within the logistics and freight sectors. The author, Pierre Jannin, draws on industry data and accounting principles to explain how these new ratios can inform decision‑making for fleet investment, cost control, and performance benchmarking. Though the text is technical, it is aimed at transport managers, financial analysts, and consultants who need to adapt traditional ratio analysis to contemporary financing models. The work remains a reference for understanding how financial metrics evolve alongside innovations in transport economics.