CEPE DU LOMONT SNC CENTRALE EOLIENNE DE PRO-DUCTION D'ENERGIE DES TROIS SOURCES : revenue, balance sheet and financial ratios

In 2024, CEPE DU LOMONT SNC CENTRALE EOLIENNE DE PRO-DUCTION D'ENERGIE DES TROIS SOURCES achieves revenue of 5.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.2%. Significant drop of -21% vs 2023. After deducting consumption (0 €), gross margin stands at 5.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 60.8% of revenue. Positive scissor effect: EBITDA margin improves by +15.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.1 M€, i.e. 39.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at -735%. 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 -13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 58.8% 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 729.88. 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 11.8x. 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: 116 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 88 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 446 days of revenue, i.e. 6.5 M€ to permanently finance. Over 2016-2024, WCR increased by +230%, requiring additional financing.

Based on 85 transactions of similar company sales (all years), the value of CEPE DU LOMONT SNC CENTRALE EOLIENNE DE PRO-DUCTION D'ENERGIE DES TROIS SOURCES is estimated at 6 188 393 € (range 948 155€ - 24 594 920€). With an EBITDA of 3 213 731€, 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.