C.L.H.A. 4 FAMILY : revenue, balance sheet and financial ratios

In 2024, C.L.H.A. 4 FAMILY achieves revenue of 38 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +31.5%. Vs 2023, growth of +57% (24 k€ -> 38 k€). After deducting consumption (0 €), gross margin stands at 38 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 21 k€, representing 54.9% of revenue. Warning negative scissor effect: despite revenue change (+57%), EBITDA varies by +36%, reducing margin by 8.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -7 k€ (-18.7% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -20532%. 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 86%. 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 45.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 24.7% 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 21.92. 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 55.0x. 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: 112 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The gap of 101 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-516 days): operations structurally generate cash. Notable WCR improvement over the period (-24%), freeing up cash.

Based on 277 transactions of similar company sales (all years), the value of C.L.H.A. 4 FAMILY is estimated at 21 524 € (range 8 038€ - 61 517€). With an EBITDA of 21 023€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.