ELEC 45 SARL : revenue, balance sheet and financial ratios

In 2025, ELEC 45 SARL achieves revenue of 2.5 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Vs 2024, growth of +19% (2.1 M€ -> 2.5 M€). After deducting consumption (1.0 M€), gross margin stands at 1.5 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 355 k€, representing 14.1% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by +3%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 328 k€, i.e. 13.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 72%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.4% 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 415.11. 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 70 days of revenue, i.e. 488 k€ to permanently finance. Over 2018-2025, WCR increased by +101%, requiring additional financing.

Based on 283 transactions of similar company sales (all years), the value of ELEC 45 SARL is estimated at 416 177 € (range 183 917€ - 1 277 093€). With an EBITDA of 354 903€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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.