BOIS ET SCIAGES GUYANAIS SCIERIE DE CACAO : revenue, balance sheet and financial ratios

In 2024, BOIS ET SCIAGES GUYANAIS SCIERIE DE CACAO achieves revenue of 6.1 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2023: +2%. After deducting consumption (3.3 M€), gross margin stands at 2.8 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 20.9% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -11%, reducing margin by 2.9 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 665 k€, i.e. 10.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.8% 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 335.70. 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 4.4x. 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 79 days of revenue, i.e. 1.3 M€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 574 941€ to 2 540 652€ is provided for information purposes only and requires in-depth analysis to be confirmed.