ELITE ENERGIES : revenue, balance sheet and financial ratios

In 2024, ELITE ENERGIES achieves revenue of 465 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +35.9%. Slight decline of -5% vs 2023. After deducting consumption (185 k€), gross margin stands at 280 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 12.6% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -65%, reducing margin by 22.2 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 52 k€, i.e. 11.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 76%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% 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 420.47. 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 37 days of revenue, i.e. 48 k€ to permanently finance. Over 2022-2024, WCR increased by +3702%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 29 648€ to 158 419€ is provided for information purposes only and requires in-depth analysis to be confirmed.