COEUR DE VILLAGE SAINT-MARTIN DU VAR : revenue, balance sheet and financial ratios

In 2024, COEUR DE VILLAGE SAINT-MARTIN DU VAR achieves revenue of 12.4 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +36.3%. Vs 2023, growth of +1488863% (833 € -> 12.4 M€). After deducting consumption (260 k€), gross margin stands at 12.1 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 19.2% of revenue. Positive scissor effect: EBITDA margin improves by +5572.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 18.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 19.4% 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 641.44. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 1.8 M€ to permanently finance.

Based on 80 transactions of similar company sales (all years), the value of COEUR DE VILLAGE SAINT-MARTIN DU VAR is estimated at 3 338 028 € (range 1 210 253€ - 9 227 255€). With an EBITDA of 2 384 222€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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.