ETUDES GESTION CONSEILS SAS CABINE : revenue, balance sheet and financial ratios

In 2024, ETUDES GESTION CONSEILS SAS CABINE achieves revenue of 35 k€. Revenue is growing positively over 9 years (CAGR: +3.9%). Vs 2023, growth of +90% (18 k€ -> 35 k€). After deducting consumption (632 €), gross margin stands at 34 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 35.5% of revenue. Positive scissor effect: EBITDA margin improves by +95.2 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 12 k€, i.e. 33.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 35.5% 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 623.90. 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: 2003 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 1971 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 2032 days of revenue, i.e. 197 k€ to permanently finance.

Based on 69 transactions of similar company sales in 2024, the value of ETUDES GESTION CONSEILS SAS CABINE is estimated at 49 187 € (range 15 271€ - 89 710€). With an EBITDA of 12 377€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.