DIGITRIPS HOLIDAYS : revenue, balance sheet and financial ratios

In 2024, DIGITRIPS HOLIDAYS achieves revenue of 14.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +26.7%. Vs 2023, growth of +27% (11.5 M€ -> 14.6 M€). After deducting consumption (0 €), gross margin stands at 14.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.1 M€, representing 35.1% of revenue. Warning negative scissor effect: despite revenue change (+27%), EBITDA varies by +19%, reducing margin by 2.5 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 4.0 M€, i.e. 27.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 30.6% 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 196.47. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 187 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 507 days. Excellent situation: suppliers finance 320 days of the operating cycle (retail model). Overall, WCR represents 79 days of revenue, i.e. 3.2 M€ to permanently finance.

Based on 163 transactions of similar company sales (all years), the value of DIGITRIPS HOLIDAYS is estimated at 8 819 348 € (range 3 245 273€ - 19 752 311€). With an EBITDA of 5 105 131€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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.