CELINE MAYZAUD HOLDING : revenue, balance sheet and financial ratios

In 2025, CELINE MAYZAUD HOLDING achieves revenue of 202 k€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +261.8%. Vs 2024, growth of +31% (154 k€ -> 202 k€). After deducting consumption (0 €), gross margin stands at 202 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 48 k€, representing 23.8% of revenue. Warning negative scissor effect: despite revenue change (+31%), EBITDA varies by +13%, reducing margin by 3.6 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 40 k€, i.e. 19.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 77%. 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 20.0% 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 294.22. 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: 152 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The gap of 114 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 113 days of revenue, i.e. 63 k€ to permanently finance. Over 2023-2025, WCR increased by +367%, requiring additional financing.

Based on 170 transactions of similar company sales (all years), the value of CELINE MAYZAUD HOLDING is estimated at 289 208 € (range 179 065€ - 467 040€). With an EBITDA of 47 960€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.71x (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.