CHARTRES POIDS LOURDS LECHEVALIER DOURS : revenue, balance sheet and financial ratios

In 2024, CHARTRES POIDS LOURDS LECHEVALIER DOURS achieves revenue of 19.8 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023: +3%. After deducting consumption (13.9 M€), gross margin stands at 5.9 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 499 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.2 M€, i.e. 11.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 58%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 277.37. 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 22.2x. 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 150 days of revenue, i.e. 8.2 M€ to permanently finance.

Based on 147 transactions of similar company sales in 2024, the value of CHARTRES POIDS LOURDS LECHEVALIER DOURS is estimated at 5 455 825 € (range 2 597 018€ - 10 713 119€). With an EBITDA of 498 570€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (conservative valuation). 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.