BLOIS TAXIS SARL : revenue, balance sheet and financial ratios

In 2024, BLOIS TAXIS SARL achieves revenue of 150 k€. Revenue is growing positively over 8 years (CAGR: +0.2%). Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 150 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 78 k€, representing 51.7% of revenue. Positive scissor effect: EBITDA margin improves by +27.0 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 58 k€, i.e. 38.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.2% 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 371.30. 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 0.4x. 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: 281 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 138 days. The gap of 143 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 346 days of revenue, i.e. 144 k€ to permanently finance. Over 2016-2024, WCR increased by +495%, requiring additional financing.

Based on 276 transactions of similar company sales (all years), the value of BLOIS TAXIS SARL is estimated at 711 330 € (range 122 256€ - 1 188 761€). With an EBITDA of 77 526€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (premium 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.