ATELIERS CHAUDRONNERIE MECANO-SOUDURE ET SERRURERIE (SARL) : revenue, balance sheet and financial ratios

In 2024, ATELIERS CHAUDRONNERIE MECANO-SOUDURE ET SERRURERIE (SARL) achieves revenue of 882 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Slight decline of -1% vs 2023. After deducting consumption (179 k€), gross margin stands at 704 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 7.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 47%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 304.20. 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 3.4x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 130 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. The company must finance 30 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 276 days of revenue, i.e. 676 k€ to permanently finance. Over 2016-2024, WCR increased by +145%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 39 035€ to 283 147€ is provided for information purposes only and requires in-depth analysis to be confirmed.