FINANCIERE DAVIAU : revenue, balance sheet and financial ratios

In 2025, FINANCIERE DAVIAU achieves revenue of 353 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2024, growth of +86% (189 k€ -> 353 k€). After deducting consumption (155 k€), gross margin stands at 198 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 126 k€, representing 35.7% of revenue. Warning negative scissor effect: despite revenue change (+86%), EBITDA varies by +5%, reducing margin by 27.8 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 36 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 99%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.0% 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 31029.89. 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 453 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2055 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2025, WCR increased by +16350%, requiring additional financing.

Based on 170 transactions of similar company sales (all years), the value of FINANCIERE DAVIAU is estimated at 578 054 € (range 355 958€ - 958 838€). With an EBITDA of 125 973€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.71x (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.