CRIQUI S SARL : revenue, balance sheet and financial ratios

In 2020, CRIQUI S SARL achieves revenue of 437 k€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +17.2%. Slight decline of -9% vs 2019. After deducting consumption (3 k€), gross margin stands at 434 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 213 k€, representing 48.8% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -23%, reducing margin by 9.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 134 k€, i.e. 30.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 732%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 75%. 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 29.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 47.5% 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 423.34. 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 36.1x. 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. Inventory turnover is 3916 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 3124 days of revenue, i.e. 3.8 M€ to permanently finance.

Based on 193 transactions of similar company sales in 2020, the value of CRIQUI S SARL is estimated at 882 758 € (range 375 874€ - 1 401 633€). With an EBITDA of 213 143€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (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.