ELYOKOM IMMOBILIER : revenue, balance sheet and financial ratios

In 2024, ELYOKOM IMMOBILIER achieves revenue of 1.2 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +49.2%. Vs 2023, growth of +80% (692 k€ -> 1.2 M€). After deducting consumption (602 k€), gross margin stands at 645 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 190 k€, representing 15.3% of revenue. Warning negative scissor effect: despite revenue change (+80%), EBITDA varies by -29%, reducing margin by 23.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 266 k€, i.e. 21.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 45.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 5432.70. 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 122.6x. 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. Inventory turnover is 550 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 787 days of revenue, i.e. 2.7 M€ to permanently finance.

Based on 169 transactions of similar company sales in 2024, the value of ELYOKOM IMMOBILIER is estimated at 1 197 677 € (range 365 507€ - 2 172 491€). With an EBITDA of 190 419€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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.