ELISEEDS41 : revenue, balance sheet and financial ratios

In 2025, ELISEEDS41 achieves revenue of 1.6 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +15.3%. Slight decline of -1% vs 2024. After deducting consumption (726 k€), gross margin stands at 880 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 134 k€, representing 8.3% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -24%, reducing margin by 2.5 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 8 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at -502%. 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 -17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 29.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 286.41. 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 38.1x. 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: 565 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. The gap of 374 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 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 502 days of revenue, i.e. 2.2 M€ to permanently finance.

Based on 94 transactions of similar company sales (all years), the value of ELISEEDS41 is estimated at 107 576 € (range 69 535€ - 228 676€). With an EBITDA of 133 760€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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.