FAGUNDES FERMETURES : revenue, balance sheet and financial ratios

In 2024, FAGUNDES FERMETURES achieves revenue of 489 k€. Significant drop of -60% vs 2023. After deducting consumption (10 k€), gross margin stands at 479 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 68 k€, representing 13.9% of revenue. Warning negative scissor effect: despite revenue change (-60%), EBITDA varies by -82%, reducing margin by 16.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 14.7% 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 346.27. 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: 187 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 162 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 11 days of revenue, i.e. 15 k€ to permanently finance.

Based on 51 transactions of similar company sales in 2024, the value of FAGUNDES FERMETURES is estimated at 122 389 € (range 59 345€ - 206 827€). With an EBITDA of 67 792€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.