COMPAGNIE FONCIERE DU LEVANT : revenue, balance sheet and financial ratios

In 2024, COMPAGNIE FONCIERE DU LEVANT achieves revenue of 980 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +54.3%. Vs 2023, growth of +49% (659 k€ -> 980 k€). After deducting consumption (0 €), gross margin stands at 980 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 277 k€, representing 28.3% of revenue. Positive scissor effect: EBITDA margin improves by +32.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -875 k€ (-89.3% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -607%. 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 -17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1234.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 93.19. 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 83.8x. 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: 359 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 198 days. The gap of 161 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 259 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-100 days): operations structurally generate cash.

Based on 169 transactions of similar company sales in 2024, the value of COMPAGNIE FONCIERE DU LEVANT is estimated at 1 266 822 € (range 370 149€ - 2 284 803€). With an EBITDA of 277 252€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.