SOCIETE DE TRANSPORT DE PERSONNES A MOBILITE REDUITE GUYANE : revenue, balance sheet and financial ratios

In 2019, SOCIETE DE TRANSPORT DE PERSONNES A MOBILITE REDUITE GUYANE achieves revenue of 2.2 M€. Revenue is growing positively over 4 years (CAGR: +1.6%). Vs 2018, growth of +26% (1.7 M€ -> 2.2 M€). After deducting consumption (8 k€), gross margin stands at 2.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 834 k€, representing 38.3% of revenue. Warning negative scissor effect: despite revenue change (+26%), EBITDA varies by +16%, reducing margin by 3.2 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 300 k€, i.e. 13.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.1% 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 136.36. 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 4.8x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 143 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 109 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-71 days): operations structurally generate cash. Notable WCR improvement over the period (-217%), freeing up cash.

Based on 85 transactions of similar company sales (all years), the value of SOCIETE DE TRANSPORT DE PERSONNES A MOBILITE REDUITE GUYANE is estimated at 828 385 € (range 277 621€ - 2 193 988€). With an EBITDA of 834 220€, the sector multiple of 1.4x 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.