CAMEP (CABINET ALEXANDRE MUSSO D'EXPERTISES PATRIMONIALES) : revenue, balance sheet and financial ratios

In 2024, CAMEP (CABINET ALEXANDRE MUSSO D'EXPERTISES PATRIMONIALES) achieves revenue of 326 k€. Revenue is growing positively over 3 years (CAGR: +3.8%). Vs 2023: +10%. After deducting consumption (0 €), gross margin stands at 326 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 100 k€, representing 30.7% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -21%, reducing margin by 11.7 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 80 k€, i.e. 24.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 55%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.6% 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 89.27. 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 4.6x. 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 15 days of gap between collections and payments. WCR is negative (-196 days): operations structurally generate cash. Over 2021-2024, WCR increased by +60%, requiring additional financing.

Based on 103 transactions of similar company sales (all years), the value of CAMEP (CABINET ALEXANDRE MUSSO D'EXPERTISES PATRIMONIALES) is estimated at 210 859 € (range 92 245€ - 470 920€). With an EBITDA of 99 977€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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.