COMPAGNIE FRANCAISE DE DEVELOPPEMENT IMMOBILIER ET COMMERCIAL ET COMPAGNIE : revenue, balance sheet and financial ratios

In 2024, COMPAGNIE FRANCAISE DE DEVELOPPEMENT IMMOBILIER ET COMMERCIAL ET COMPAGNIE achieves revenue of 386 k€. Revenue is growing positively over 10 years (CAGR: +4.1%). Vs 2023, growth of +15% (335 k€ -> 386 k€). After deducting consumption (0 €), gross margin stands at 386 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 109 k€, representing 28.3% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 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 166 k€, i.e. 42.9% 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 94%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.9% 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 1550.04. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 48 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 144 days of revenue, i.e. 155 k€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

Based on 64 transactions of similar company sales in 2024, the value of COMPAGNIE FRANCAISE DE DEVELOPPEMENT IMMOBILIER ET COMMERCIAL ET COMPAGNIE is estimated at 374 867 € (range 156 151€ - 632 656€). With an EBITDA of 109 485€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.