DIDIER LE BRUN HOLDING : revenue, balance sheet and financial ratios

In 2024, DIDIER LE BRUN HOLDING achieves revenue of 300 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Significant drop of -47% vs 2023. After deducting consumption (0 €), gross margin stands at 300 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 217 k€, representing 72.3% of revenue. Positive scissor effect: EBITDA margin improves by +25.9 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 2.1 M€, i.e. 715.9% 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 99%. 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 704.9% 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 3118.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 362 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 334 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 330 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 643 days of revenue, i.e. 536 k€ to permanently finance. Over 2018-2024, WCR increased by +224%, requiring additional financing.

Based on 229 transactions of similar company sales (all years), the value of DIDIER LE BRUN HOLDING is estimated at 930 858 € (range 371 712€ - 3 601 177€). With an EBITDA of 216 917€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.