A & M REAL ESTATE CONSULTING : revenue, balance sheet and financial ratios

In 2025, A & M REAL ESTATE CONSULTING achieves revenue of 185 k€. Revenue is growing positively over 8 years (CAGR: +0.3%). Significant drop of -10% vs 2024. After deducting consumption (0 €), gross margin stands at 185 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 4 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -93%, reducing margin by 23.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 22.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 26.3% 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 1.02. Coverage is just sufficient: any customer payment delay could create cash tensions. The interest coverage ratio (= EBIT / Interest expenses) is 209.2x. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). WCR is negative (-1994 days): operations structurally generate cash. Notable WCR improvement over the period (-193%), freeing up cash.

Based on 277 transactions of similar company sales (all years), the value of A & M REAL ESTATE CONSULTING is estimated at 37 058 € (range 12 703€ - 99 725€). With an EBITDA of 3 629€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.