BEAUDOIN CONSEIL ET INVESTISSEMENT : revenue, balance sheet and financial ratios

In 2016, BEAUDOIN CONSEIL ET INVESTISSEMENT achieves revenue of 622 k€. Over the period 2013-2016, the company shows strong growth with a CAGR (compound annual growth rate) of +12.7%. Vs 2015, growth of +30% (480 k€ -> 622 k€). After deducting consumption (0 €), gross margin stands at 622 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 91 k€, representing 14.6% of revenue. Warning negative scissor effect: despite revenue change (+30%), EBITDA varies by -23%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 63%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.5% 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 273.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The gap of 32 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 72 days of revenue, i.e. 124 k€ to permanently finance. Over 2013-2016, WCR increased by +234%, requiring additional financing.

Based on 1762 transactions of similar company sales (all years), the value of BEAUDOIN CONSEIL ET INVESTISSEMENT is estimated at 407 320 € (range 149 781€ - 851 846€). With an EBITDA of 90 989€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.65x (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.