PLAYMOBIL FRANCE SARL : revenue, balance sheet and financial ratios

In 2025, PLAYMOBIL FRANCE SARL achieves revenue of 73.7 M€. Revenue is declining over the period 2017-2025 (CAGR: -8.9%). Significant drop of -17% vs 2024. After deducting consumption (44.7 M€), gross margin stands at 29.0 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -1.5% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -129%, reducing margin by 5.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.3 M€, i.e. 4.5% 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 78%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 468.72. 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 414 days of revenue, i.e. 84.8 M€ to permanently finance. Over 2017-2025, WCR increased by +24%, requiring additional financing.

Based on 145 transactions of similar company sales (all years), the value of PLAYMOBIL FRANCE SARL is estimated at 12 898 609 € (range 5 653 075€ - 29 502 165€). The price/revenue ratio is 0.19x (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.