ASSURANCES ET PREVOYANCE DE GUYANE : revenue, balance sheet and financial ratios

In 2024, ASSURANCES ET PREVOYANCE DE GUYANE achieves revenue of 709 k€. Revenue is growing positively over 10 years (CAGR: +2.3%). Vs 2023, growth of +20% (591 k€ -> 709 k€). After deducting consumption (0 €), gross margin stands at 709 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 216 k€, representing 30.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.3 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 159 k€, i.e. 22.4% 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 58%. 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 24.2% 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 273.94. 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 1.2x. 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 237 days. Excellent situation: suppliers finance 235 days of the operating cycle (retail model). WCR is negative (-57 days): operations structurally generate cash. Over 2015-2024, WCR increased by +36%, requiring additional financing.

Based on 193 transactions of similar company sales (all years), the value of ASSURANCES ET PREVOYANCE DE GUYANE is estimated at 403 638 € (range 122 288€ - 1 347 737€). With an EBITDA of 215 880€, 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.