CREDIT AND LOAN PATRIMOINE : revenue, balance sheet and financial ratios

In 2024, CREDIT AND LOAN PATRIMOINE achieves revenue of 231 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.6%. Vs 2023, growth of +85% (125 k€ -> 231 k€). After deducting consumption (0 €), gross margin stands at 231 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 88 k€, representing 38.0% of revenue. Positive scissor effect: EBITDA margin improves by +69.4 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 50 k€, i.e. 21.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 7.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 24.6% 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 579.95. 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 19.7x. 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: 350 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 320 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 493 days of revenue, i.e. 316 k€ to permanently finance. Over 2016-2024, WCR increased by +197%, requiring additional financing.

Based on 103 transactions of similar company sales (all years), the value of CREDIT AND LOAN PATRIMOINE is estimated at 166 565 € (range 73 368€ - 364 647€). With an EBITDA of 87 905€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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.