COMMERCIALISATION PISCINES VILLENEUVOISE : revenue, balance sheet and financial ratios

In 2025, COMMERCIALISATION PISCINES VILLENEUVOISE achieves revenue of 1.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2024: +0%. After deducting consumption (1.1 M€), gross margin stands at 813 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 191 k€, representing 10.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 120 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 84%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.5% 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 779.28. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 183 days of revenue, i.e. 955 k€ to permanently finance. Over 2016-2025, WCR increased by +80%, requiring additional financing.

Based on 239 transactions of similar company sales (all years), the value of COMMERCIALISATION PISCINES VILLENEUVOISE is estimated at 592 351 € (range 263 294€ - 1 036 536€). With an EBITDA of 190 621€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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.