ENTREPRENDRE POUR HUMANISER LA DEPENDANC : revenue, balance sheet and financial ratios

In 2024, ENTREPRENDRE POUR HUMANISER LA DEPENDANC achieves revenue of 12.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.7%. Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 12.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.1 M€, representing 66.1% of revenue. Positive scissor effect: EBITDA margin improves by +30.0 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 69 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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 18.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 48.2% 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 2054.47. 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 55.9x. 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. Average customer payment term: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The gap of 57 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 752 days of revenue, i.e. 25.6 M€ to permanently finance. Over 2016-2024, WCR increased by +106%, requiring additional financing.

Based on 69 transactions of similar company sales in 2024, the value of ENTREPRENDRE POUR HUMANISER LA DEPENDANC is estimated at 19 816 885 € (range 4 887 190€ - 30 611 221€). With an EBITDA of 8 122 153€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.