ENTREPRISE JEAN LEFEBVRE MEDITERRANEE : revenue, balance sheet and financial ratios

In 2024, ENTREPRISE JEAN LEFEBVRE MEDITERRANEE achieves revenue of 24.2 M€. Activity remains stable over the period (CAGR: -0.2%). Significant drop of -11% vs 2023. After deducting consumption (2.3 M€), gross margin stands at 21.8 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.8 M€, representing 19.8% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 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 2.2 M€, i.e. 9.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 52%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.1% 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 210.63. 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 2.6x. 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 59 days of revenue, i.e. 4.0 M€ to permanently finance.

Based on 95 transactions of similar company sales (all years), the value of ENTREPRISE JEAN LEFEBVRE MEDITERRANEE is estimated at 5 153 394 € (range 1 627 777€ - 27 473 461€). With an EBITDA of 4 790 881€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.17x (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.