AGIL CONSEILS & COURTAGE : revenue, balance sheet and financial ratios

In 2023, AGIL CONSEILS & COURTAGE achieves revenue of 466 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +34.3%. Vs 2022, growth of +24% (377 k€ -> 466 k€). After deducting consumption (0 €), gross margin stands at 466 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 62 k€, representing 13.3% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -17%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 9.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 65%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. WCR is negative (-28 days): operations structurally generate cash. Notable WCR improvement over the period (-626%), freeing up cash.

Based on 193 transactions of similar company sales (all years), the value of AGIL CONSEILS & COURTAGE is estimated at 191 973 € (range 56 054€ - 525 132€). With an EBITDA of 62 212€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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.