ELECTRICITE GENERALE ET INDUSTRIELLE LONGUYONNAISE : revenue, balance sheet and financial ratios

In 2025, ELECTRICITE GENERALE ET INDUSTRIELLE LONGUYONNAISE achieves revenue of 9.3 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2024: +8%. After deducting consumption (3.8 M€), gross margin stands at 5.5 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 304 k€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 251 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 44%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 202.77. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2017-2025, WCR increased by +95%, requiring additional financing.

Based on 283 transactions of similar company sales (all years), the value of ELECTRICITE GENERALE ET INDUSTRIELLE LONGUYONNAISE is estimated at 732 040 € (range 386 455€ - 1 807 513€). With an EBITDA of 303 708€, 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.