ADRIEN JAMBU HOLDING, EN ABREGE AJH : revenue, balance sheet and financial ratios

In 2025, ADRIEN JAMBU HOLDING, EN ABREGE AJH achieves revenue of 261 k€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.3%. Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 261 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 77 k€, representing 29.4% of revenue. Positive scissor effect: EBITDA margin improves by +14.9 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 476 k€, i.e. 182.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 716%. 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 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 213.7% 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 262.76. 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 181.5x. 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: 270 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 257 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 28 days of revenue, i.e. 20 k€ to permanently finance. Over 2019-2025, WCR increased by +310%, requiring additional financing.

Based on 54 transactions of similar company sales in 2025, the value of ADRIEN JAMBU HOLDING, EN ABREGE AJH is estimated at 353 590 € (range 122 537€ - 694 870€). With an EBITDA of 76 702€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (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.