E&S OPCO LE CINQ CHAMBERY : revenue, balance sheet and financial ratios

In 2025, E&S OPCO LE CINQ CHAMBERY achieves revenue of 1.7 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Slight decline of -6% vs 2024. After deducting consumption (94 k€), gross margin stands at 1.6 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 72 k€, representing 4.3% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -55%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -961 € (-0.1% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 10997%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 28.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 445.99. 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 99.8x. 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 165 days of revenue, i.e. 768 k€ to permanently finance. Over 2016-2025, WCR increased by +340%, requiring additional financing.

Based on 117 transactions of similar company sales in 2025, the value of E&S OPCO LE CINQ CHAMBERY is estimated at 696 687 € (range 349 370€ - 1 710 950€). With an EBITDA of 71 916€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.