AAB - PARC EOLIEN DE LONGEVILLE SUR MER : revenue, balance sheet and financial ratios

In 2025, AAB - PARC EOLIEN DE LONGEVILLE SUR MER achieves revenue of 2.3 M€. Revenue is growing positively over 10 years (CAGR: +1.8%). Vs 2024, growth of +17% (1.9 M€ -> 2.3 M€). After deducting consumption (0 €), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 56.2% of revenue. Warning negative scissor effect: despite revenue change (+17%), EBITDA varies by -0%, reducing margin by 9.7 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 627 k€, i.e. 27.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 70%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 45.6% 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 189.35. 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 3.3x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. Excellent situation: suppliers finance 124 days of the operating cycle (retail model). WCR is negative (-244 days): operations structurally generate cash.

Based on 85 transactions of similar company sales (all years), the value of AAB - PARC EOLIEN DE LONGEVILLE SUR MER is estimated at 2 359 094 € (range 351 634€ - 9 447 186€). With an EBITDA of 1 265 276€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.