AGISS CENTRE D'AFFAIRES : revenue, balance sheet and financial ratios

In 2024, AGISS CENTRE D'AFFAIRES achieves revenue of 205 k€. Activity remains stable over the period (CAGR: -0.9%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 205 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 38 k€, representing 18.5% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -12%, reducing margin by 2.4 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 16 k€, i.e. 7.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 70%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.0% 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 102.48. 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 7.2x. 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 21 days of gap between collections and payments. WCR is negative (-55 days): operations structurally generate cash. Notable WCR improvement over the period (-67%), freeing up cash.

Based on 173 transactions of similar company sales (all years), the value of AGISS CENTRE D'AFFAIRES is estimated at 99 656 € (range 31 562€ - 208 974€). With an EBITDA of 37 873€, the sector multiple of 3.4x 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.