SOIZIK REVERDIAU CONSEIL : revenue, balance sheet and financial ratios

In 2024, SOIZIK REVERDIAU CONSEIL achieves revenue of 17 k€. Significant drop of -69% vs 2023. After deducting consumption (0 €), gross margin stands at 17 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 -8 k€, representing -49.0% of revenue. Warning negative scissor effect: despite revenue change (-69%), EBITDA varies by -232%, reducing margin by 60.7 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 12 k€, i.e. 71.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 599%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 74.5% 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 195.08. 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: 561 days. Excellent situation: suppliers finance 561 days of the operating cycle (retail model). Overall, WCR represents 37 days of revenue, i.e. 2 k€ to permanently finance.

Based on 173 transactions of similar company sales (all years), the value of SOIZIK REVERDIAU CONSEIL is estimated at 21 301 € (range 7 739€ - 55 851€). The price/revenue ratio is 0.38x (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.