CHAMROUSSE AMENAGEMENT : revenue, balance sheet and financial ratios

In 2024, CHAMROUSSE AMENAGEMENT achieves revenue of 3.9 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +88.4%. Vs 2023, growth of +5006% (76 k€ -> 3.9 M€). After deducting consumption (0 €), gross margin stands at 3.9 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 29 k€, representing 0.8% of revenue. Warning negative scissor effect: despite revenue change (+5006%), EBITDA varies by +24%, reducing margin by 30.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 127%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 60.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 3927.82. 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). Inventory turnover is 515 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 519 days of revenue, i.e. 5.6 M€ to permanently finance. Over 2018-2024, WCR increased by +124%, requiring additional financing.

Based on 169 transactions of similar company sales in 2024, the value of CHAMROUSSE AMENAGEMENT is estimated at 1 044 502 € (range 387 653€ - 1 940 045€). With an EBITDA of 29 142€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.