EMBALLAGES DECOUPAGE MODERNE URAL : revenue, balance sheet and financial ratios

In 2024, EMBALLAGES DECOUPAGE MODERNE URAL achieves revenue of 12.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.6%. Significant drop of -25% vs 2023. After deducting consumption (6.3 M€), gross margin stands at 5.7 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -65%, reducing margin by 12.0 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 950 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 66%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.1% 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 317.86. 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 2.3x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 147 days of revenue, i.e. 4.9 M€ to permanently finance. Over 2016-2024, WCR increased by +852%, requiring additional financing.

Based on 76 transactions of similar company sales (all years), the value of EMBALLAGES DECOUPAGE MODERNE URAL is estimated at 1 875 067 € (range 776 959€ - 4 080 415€). With an EBITDA of 1 285 323€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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.