CENTRALE SOLAIRE DE LA PETITE VICOMTE : revenue, balance sheet and financial ratios

In 2024, CENTRALE SOLAIRE DE LA PETITE VICOMTE achieves revenue of 652 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +75.1%. Significant drop of -15% vs 2023. After deducting consumption (5 k€), gross margin stands at 647 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 411 k€, representing 63.0% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -21%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -497 k€ (-76.1% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -578%. 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 -20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 43.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 25.5% 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 535.50. 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 59.6x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-170 days): operations structurally generate cash.

Based on 85 transactions of similar company sales (all years), the value of CENTRALE SOLAIRE DE LA PETITE VICOMTE is estimated at 790 390 € (range 101 481€ - 3 189 531€). With an EBITDA of 410 719€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.