COMPAGNIE D'INVESTISSEMENTS INDUSTRIELS ET COMMERCIAUX - CIIC : revenue, balance sheet and financial ratios

In 2024, COMPAGNIE D'INVESTISSEMENTS INDUSTRIELS ET COMMERCIAUX - CIIC achieves revenue of 2.7 M€. Revenue is growing positively over 13 years (CAGR: +0.7%). Significant drop of -39% vs 2023. After deducting consumption (0 €), gross margin stands at 2.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 730 k€, representing 27.2% of revenue. Positive scissor effect: EBITDA margin improves by +17.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23.8 M€, i.e. 889.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 894.9% 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 865.05. 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 55.5x. 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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The gap of 49 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 (-692 days): operations structurally generate cash. Notable WCR improvement over the period (-6608%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 2 006 390€ to 19 828 927€ is provided for information purposes only and requires in-depth analysis to be confirmed.