ENTREPRISES CACHAT FILS : revenue, balance sheet and financial ratios

In 2025, ENTREPRISES CACHAT FILS achieves revenue of 2.1 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Significant drop of -69% vs 2023. After deducting consumption (196 k€), gross margin stands at 1.9 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 477 k€, representing 23.0% of revenue. Warning negative scissor effect: despite revenue change (-69%), EBITDA varies by -88%, reducing margin by 37.5 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 186 k€, 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 77%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.7% 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 2732.60. 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 0.8x. 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The gap of 32 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 465 days of revenue, i.e. 2.7 M€ to permanently finance. Over 2017-2025, WCR increased by +1860%, requiring additional financing.

Based on 120 transactions of similar company sales (all years), the value of ENTREPRISES CACHAT FILS is estimated at 597 537 € (range 189 021€ - 1 535 443€). With an EBITDA of 476 611€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.