ASSISTANCE FINANCE CREDIT : revenue, balance sheet and financial ratios

In 2025, ASSISTANCE FINANCE CREDIT achieves revenue of 785 k€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +14.0%. Vs 2024, growth of +60% (489 k€ -> 785 k€). After deducting consumption (0 €), gross margin stands at 785 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 305 k€, representing 38.9% of revenue. Positive scissor effect: EBITDA margin improves by +18.3 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 230 k€, i.e. 29.2% 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 75%. 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 29.6% 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 243.92. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 33 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 47 days of revenue, i.e. 102 k€ to permanently finance. Over 2021-2025, WCR increased by +70%, requiring additional financing.

Based on 103 transactions of similar company sales (all years), the value of ASSISTANCE FINANCE CREDIT is estimated at 614 274 € (range 267 631€ - 1 358 181€). With an EBITDA of 305 199€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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.