SOCIETE NOUVELLE ASSOR : revenue, balance sheet and financial ratios

In 2024, SOCIETE NOUVELLE ASSOR achieves revenue of 263 k€. Revenue is growing positively over 5 years (CAGR: +1.5%). Significant drop of -12% vs 2023. After deducting consumption (6 k€), gross margin stands at 257 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 34 k€, representing 12.9% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -64%, reducing margin by 18.3 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 25 k€, i.e. 9.6% 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 90%. 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 10.8% 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 904.97. 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Overall, WCR represents 462 days of revenue, i.e. 338 k€ to permanently finance. Over 2018-2024, WCR increased by +792%, requiring additional financing.

Based on 145 transactions of similar company sales (all years), the value of SOCIETE NOUVELLE ASSOR is estimated at 76 292 € (range 28 025€ - 193 310€). With an EBITDA of 34 056€, the sector multiple of 2.6x is applied. 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.