CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS HOLDING SAS : revenue, balance sheet and financial ratios

In 2024, CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS HOLDING SAS achieves revenue of 382 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.5%). Significant drop of -61% vs 2023. After deducting consumption (0 €), gross margin stands at 382 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 -139 k€, representing -36.5% of revenue. Warning negative scissor effect: despite revenue change (-61%), EBITDA varies by -234%, reducing margin by 32.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 367.1 M€, i.e. 96057.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 80%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 96058.8% 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 128.33. 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: 2819 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 279 days. The gap of 2540 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 2237 days of revenue, i.e. 2.4 M€ to permanently finance. Notable WCR improvement over the period (-83%), freeing up cash.

Based on 54 transactions of similar company sales in 2024, the value of CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS HOLDING SAS is estimated at 214 487 340 € (range 136 794 282€ - 1 096 683 797€). The price/revenue ratio is 0.59x (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.