EOS INFORMATIQUE : revenue, balance sheet and financial ratios

In 2024, EOS INFORMATIQUE achieves revenue of 4.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.7%. Vs 2023, growth of +49% (3.2 M€ -> 4.8 M€). After deducting consumption (13 k€), gross margin stands at 4.8 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 538 k€, representing 11.2% of revenue. Warning negative scissor effect: despite revenue change (+49%), EBITDA varies by -2%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 378 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 46%. 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 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 310.22. 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 0.0x. 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: 25 days. Favorable situation: supplier credit is longer than customer credit by 1 days. WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-103%), freeing up cash.

Based on 215 transactions of similar company sales (all years), the value of EOS INFORMATIQUE is estimated at 605 866 € (range 271 646€ - 1 911 801€). With an EBITDA of 538 225€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (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.