FINANCIERE COLISEE INVESTISSEMENTS : revenue, balance sheet and financial ratios

In 2024, FINANCIERE COLISEE INVESTISSEMENTS achieves revenue of 2.6 M€. Revenue is declining over the period 2017-2024 (CAGR: -21.0%). Vs 2023, growth of +60% (1.6 M€ -> 2.6 M€). After deducting consumption (900 k€), gross margin stands at 1.7 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 862 k€, representing 33.6% of revenue. Warning negative scissor effect: despite revenue change (+60%), EBITDA varies by +25%, reducing margin by 9.4 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 171 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 489%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 28.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 11.9% 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 598.94. 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 36.5x. 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 1340 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1137 days of revenue, i.e. 8.1 M€ to permanently finance.

Based on 277 transactions of similar company sales (all years), the value of FINANCIERE COLISEE INVESTISSEMENTS is estimated at 867 208 € (range 321 764€ - 2 437 753€). With an EBITDA of 861 543€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.