ETABLISSEMENTS J. SOUFFLET ET COMPAGNIE : revenue, balance sheet and financial ratios

In 2025, ETABLISSEMENTS J. SOUFFLET ET COMPAGNIE achieves revenue of 38 k€. Revenue is declining over the period 2017-2025 (CAGR: -55.6%). Significant drop of -100% vs 2024. After deducting consumption (1 k€), gross margin stands at 37 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 20.4% of revenue. Warning negative scissor effect: despite revenue change (-100%), EBITDA varies by -100%, reducing margin by 2.3 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 4 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 20.4% 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 147.88. 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 0.1x. 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: 43490 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74334 days. Excellent situation: suppliers finance 30844 days of the operating cycle (retail model). Inventory turnover is 433 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-24925 days): operations structurally generate cash. Over 2017-2025, WCR increased by +64%, requiring additional financing.

Based on 205 transactions of similar company sales (all years), the value of ETABLISSEMENTS J. SOUFFLET ET COMPAGNIE is estimated at 5 942 € (range 2 605€ - 15 701€). With an EBITDA of 7 844€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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.