EIFFAGE CONSTRUCTION CENTRE EST : revenue, balance sheet and financial ratios

In 2024, EIFFAGE CONSTRUCTION CENTRE EST achieves revenue of 18.9 M€. Activity remains stable over the period (CAGR: -1.9%). Significant drop of -20% vs 2023. After deducting consumption (-582 k€), gross margin stands at 19.5 M€, i.e. a rate of 103%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.1 M€, representing -11.1% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -5311%, reducing margin by 10.9 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 5.8 M€, i.e. 30.6% 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 28.0% 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 247.35. 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 73 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 99 days of revenue, i.e. 5.2 M€ to permanently finance. Notable WCR improvement over the period (-39%), freeing up cash.

Based on 113 transactions of similar company sales (all years), the value of EIFFAGE CONSTRUCTION CENTRE EST is estimated at 7 001 390 € (range 2 819 361€ - 23 447 140€). The price/revenue ratio is 0.11x (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.