TCR ECO CENTRE FRANCE : revenue, balance sheet and financial ratios

In 2025, TCR ECO CENTRE FRANCE achieves revenue of 1.3 M€. Revenue is growing positively over 10 years (CAGR: +2.1%). Vs 2024, growth of +251% (360 k€ -> 1.3 M€). After deducting consumption (185 k€), gross margin stands at 1.1 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 257 k€, representing 20.3% of revenue. Positive scissor effect: EBITDA margin improves by +71.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 157 k€, i.e. 12.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 550%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.0% 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 317.72. 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 16.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 89 days of revenue, i.e. 313 k€ to permanently finance. Notable WCR improvement over the period (-31%), freeing up cash.

Based on 104 transactions of similar company sales (all years), the value of TCR ECO CENTRE FRANCE is estimated at 274 565 € (range 172 247€ - 836 140€). With an EBITDA of 256 993€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.