EXPERTISES ET SERVICES 2.0 EN ABREGE E&S 2.0. : revenue, balance sheet and financial ratios

In 2024, EXPERTISES ET SERVICES 2.0 EN ABREGE E&S 2.0. achieves revenue of 142 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +29.6%. Vs 2023, growth of +69% (84 k€ -> 142 k€). After deducting consumption (0 €), gross margin stands at 142 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 128 k€, representing 89.9% of revenue. Warning negative scissor effect: despite revenue change (+69%), EBITDA varies by +55%, reducing margin by 8.0 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 339 k€, i.e. 239.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 60.1% 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 221.22. 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 5.2x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The company must finance 12 days of gap between collections and payments. WCR is negative (-2068 days): operations structurally generate cash.

Based on 62 transactions of similar company sales in 2024, the value of EXPERTISES ET SERVICES 2.0 EN ABREGE E&S 2.0. is estimated at 820 002 € (range 244 131€ - 1 717 522€). With an EBITDA of 127 514€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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.