SOCIETE GRAMONT : revenue, balance sheet and financial ratios

In 2025, SOCIETE GRAMONT achieves revenue of 422 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Significant drop of -29% vs 2021. After deducting consumption (21 k€), gross margin stands at 402 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 71 k€, representing 16.9% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -38%, reducing margin by 2.4 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 55 k€, i.e. 13.1% 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 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 16.8% 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 145.04. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The gap of 33 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 69 days of revenue, i.e. 81 k€ to permanently finance. Over 2017-2025, WCR increased by +565%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 137 343€ to 591 318€ is provided for information purposes only and requires in-depth analysis to be confirmed.