ETABLISSEMENTS RENE GUICHARD : revenue, balance sheet and financial ratios

In 2024, ETABLISSEMENTS RENE GUICHARD achieves revenue of 84 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.0%. Vs 2022, growth of +249% (24 k€ -> 84 k€). After deducting consumption (0 €), gross margin stands at 84 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 83.9% of revenue. Positive scissor effect: EBITDA margin improves by +28.8 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 70 k€, i.e. 83.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 80%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 83.9% 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 1851.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 268 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 304 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 175 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 374 days of revenue, i.e. 87 k€ to permanently finance. Over 2016-2024, WCR increased by +805%, requiring additional financing.

Based on 169 transactions of similar company sales in 2024, the value of ETABLISSEMENTS RENE GUICHARD is estimated at 313 105 € (range 88 709€ - 563 297€). With an EBITDA of 70 344€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.