AZUR CONTACTS ORGANISATION : revenue, balance sheet and financial ratios

In 2025, AZUR CONTACTS ORGANISATION achieves revenue of 89 k€. Revenue is growing positively over 9 years (CAGR: +1.2%). Slight decline of -4% vs 2024. After deducting consumption (0 €), gross margin stands at 89 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 18 k€, representing 20.4% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -19%, reducing margin by 3.7 pts. This reflects costs rising faster than 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 15 k€, i.e. 17.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 182.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 48 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-64 days): operations structurally generate cash. Over 2017-2025, WCR increased by +54%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 15 765€ to 75 905€ is provided for information purposes only and requires in-depth analysis to be confirmed.