CHAUFF PLOMBERIE CLIMAT PISCINE ELECTRIC : revenue, balance sheet and financial ratios

In 2024, CHAUFF PLOMBERIE CLIMAT PISCINE ELECTRIC achieves revenue of 15.8 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Vs 2023, growth of +41% (11.2 M€ -> 15.8 M€). After deducting consumption (4.2 M€), gross margin stands at 11.5 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 8.0% of revenue. Warning negative scissor effect: despite revenue change (+41%), EBITDA varies by +2%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 885 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 136.50. 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: 181 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The gap of 120 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 138 days of revenue, i.e. 6.0 M€ to permanently finance. Over 2016-2024, WCR increased by +35%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 810 072€ to 3 485 400€ is provided for information purposes only and requires in-depth analysis to be confirmed.