AU PERE TRANQUILLE : revenue, balance sheet and financial ratios

In 2025, AU PERE TRANQUILLE achieves revenue of 701 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2024, growth of +45% (483 k€ -> 701 k€). After deducting consumption (2 k€), gross margin stands at 699 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 282 k€, representing 40.2% of revenue. Warning negative scissor effect: despite revenue change (+45%), EBITDA varies by -7%, reducing margin by 22.8 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 221 k€, i.e. 31.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 32.5% 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 275.63. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 139 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 161 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Overall, WCR represents 139 days of revenue, i.e. 270 k€ to permanently finance. Over 2016-2025, WCR increased by +174%, requiring additional financing.

Based on 117 transactions of similar company sales in 2025, the value of AU PERE TRANQUILLE is estimated at 775 615 € (range 393 238€ - 2 035 431€). With an EBITDA of 281 622€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.