ENTREP MAINTEN INDUS REUNION SARL : revenue, balance sheet and financial ratios

In 2024, ENTREP MAINTEN INDUS REUNION SARL achieves revenue of 3.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.6%. Slight decline of -2% vs 2023. After deducting consumption (617 k€), gross margin stands at 2.5 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 37.3% of revenue. Positive scissor effect: EBITDA margin improves by +7.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 818 k€, i.e. 26.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 86%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 30.4% 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 561.83. 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 719 k€ to permanently finance. Over 2016-2024, WCR increased by +26%, requiring additional financing.

Based on 104 transactions of similar company sales (all years), the value of ENTREP MAINTEN INDUS REUNION SARL is estimated at 1 048 339 € (range 678 148€ - 3 313 705€). With an EBITDA of 1 146 664€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.