DIDIER BONNEMAIN CONSEIL : revenue, balance sheet and financial ratios

In 2024, DIDIER BONNEMAIN CONSEIL achieves revenue of 73 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Slight decline of -9% vs 2022. After deducting consumption (0 €), gross margin stands at 73 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 23 k€, representing 31.3% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -17%, reducing margin by 3.3 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 20 k€, i.e. 27.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.1% 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 208.38. 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: 146 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 111 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 126 days of revenue, i.e. 26 k€ to permanently finance. Over 2017-2024, WCR increased by +1261%, requiring additional financing.

Based on 85 transactions of similar company sales (all years), the value of DIDIER BONNEMAIN CONSEIL is estimated at 23 858 € (range 12 760€ - 94 938€). With an EBITDA of 22 950€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.