CHOLET MOUZILLON POIDS LOURDS : revenue, balance sheet and financial ratios

In 2025, CHOLET MOUZILLON POIDS LOURDS achieves revenue of 4.4 M€. Revenue is growing positively over 8 years (CAGR: +2.3%). Vs 2024: +4%. After deducting consumption (2.4 M€), gross margin stands at 2.0 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 273 k€, representing 6.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -43%, reducing margin by 5.0 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 130 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.0% 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 289.13. 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 3.7x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 123 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2025, WCR increased by +28%, requiring additional financing.

Based on 131 transactions of similar company sales in 2025, the value of CHOLET MOUZILLON POIDS LOURDS is estimated at 1 162 271 € (range 692 520€ - 2 402 949€). With an EBITDA of 273 240€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (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.