PRESSING DES VALLIERES : revenue, balance sheet and financial ratios

In 2024, PRESSING DES VALLIERES achieves revenue of 51 k€. Significant drop of -10% vs 2022. After deducting consumption (0 €), gross margin stands at 51 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 -17 k€, representing -33.2% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -66%, reducing margin by 15.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -30 k€ (-58.0% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -123%. 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 -348%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

The liquidity ratio (= Current assets / Current liabilities) stands at 44.12. 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: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 5 792€ to 63 061€ is provided for information purposes only and requires in-depth analysis to be confirmed.