DESORME INSTALLATION FABRICATON ESCALIER : revenue, balance sheet and financial ratios

In 2025, DESORME INSTALLATION FABRICATON ESCALIER achieves revenue of 729 k€. Activity remains stable over the period (CAGR: -0.2%). Significant drop of -15% vs 2024. After deducting consumption (148 k€), gross margin stands at 581 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 10.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 148.61. 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 7.8x. 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 156 days of revenue, i.e. 316 k€ to permanently finance. Over 2016-2025, WCR increased by +27%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 45 087€ to 241 611€ is provided for information purposes only and requires in-depth analysis to be confirmed.