ACTION ROUSSILLON FINANCE : revenue, balance sheet and financial ratios

In 2024, ACTION ROUSSILLON FINANCE achieves revenue of 900 k€. Revenue is growing positively over 9 years (CAGR: +0.7%). Vs 2023, growth of +17% (770 k€ -> 900 k€). After deducting consumption (100 k€), gross margin stands at 800 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 238 k€, representing 26.4% of revenue. Positive scissor effect: EBITDA margin improves by +9.4 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 437 k€, i.e. 48.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 73%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 47.3% 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 523.75. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 150 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 125 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 263 days of revenue, i.e. 658 k€ to permanently finance.

Based on 103 transactions of similar company sales in 2024, the value of ACTION ROUSSILLON FINANCE is estimated at 1 531 922 € (range 437 076€ - 3 434 646€). With an EBITDA of 238 006€, the sector multiple of 5.0x is applied. 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.