ENOTERRA CONSULTING : revenue, balance sheet and financial ratios

In 2024, ENOTERRA CONSULTING achieves revenue of 188 k€. Revenue is growing positively over 9 years (CAGR: +4.9%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 188 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 40.9% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -18%, reducing margin by 6.1 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 69 k€, i.e. 36.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 94%. 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 37.5% 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 5920.71. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 14 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-63%), freeing up cash.

Based on 98 transactions of similar company sales (all years), the value of ENOTERRA CONSULTING is estimated at 221 078 € (range 53 497€ - 366 385€). With an EBITDA of 76 995€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.