BOURGOGNE ESCARGOT : revenue, balance sheet and financial ratios

In 2025, BOURGOGNE ESCARGOT achieves revenue of 8.0 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.2%. Slight decline of -0% vs 2024. After deducting consumption (3.9 M€), gross margin stands at 4.0 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 754 k€, representing 9.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 468 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 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 71%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.5% 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 547.49. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 98 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2017-2025, WCR increased by +106%, requiring additional financing.

Based on 207 transactions of similar company sales in 2025, the value of BOURGOGNE ESCARGOT is estimated at 3 992 665 € (range 1 687 283€ - 6 990 745€). With an EBITDA of 753 563€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.42x (conservative 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.