EDIFIPIERRE BOURGOGNE FRANCHE COMTE : revenue, balance sheet and financial ratios

In 2024, EDIFIPIERRE BOURGOGNE FRANCHE COMTE achieves revenue of 829 k€. Activity remains stable over the period (CAGR: -0.6%). Significant drop of -69% vs 2023. After deducting consumption (0 €), gross margin stands at 829 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 -186 k€, representing -22.4% of revenue. Warning negative scissor effect: despite revenue change (-69%), EBITDA varies by -122%, reducing margin by 53.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 175 k€, i.e. 21.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 84%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.8% 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 1169.67. 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: 310 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 235 days. The gap of 75 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 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 2948 days of revenue, i.e. 6.8 M€ to permanently finance. Over 2016-2024, WCR increased by +135%, requiring additional financing.

Based on 80 transactions of similar company sales (all years), the value of EDIFIPIERRE BOURGOGNE FRANCHE COMTE is estimated at 303 142 € (range 100 978€ - 793 442€). The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.