DE GUIZELIN PATRIMOINE ET CONSEIL : revenue, balance sheet and financial ratios

In 2023, DE GUIZELIN PATRIMOINE ET CONSEIL achieves revenue of 360 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.1%. Slight decline of -4% vs 2022. After deducting consumption (0 €), gross margin stands at 360 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 112 k€, representing 31.2% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -19%, reducing margin by 5.8 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 42 k€, i.e. 11.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 69%. 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 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.3% 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 410.50. 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 1.5x. 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 1 days of gap between collections and payments. Overall, WCR represents 7 days of revenue, i.e. 7 k€ to permanently finance. Notable WCR improvement over the period (-79%), freeing up cash.

Based on 193 transactions of similar company sales (all years), the value of DE GUIZELIN PATRIMOINE ET CONSEIL is estimated at 191 239 € (range 55 229€ - 622 597€). With an EBITDA of 112 488€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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.