FINANCIERE DE SAINT SORLIN : revenue, balance sheet and financial ratios

In 2024, FINANCIERE DE SAINT SORLIN achieves revenue of 719 k€. Activity remains stable over the period (CAGR: -1.5%). Vs 2023, growth of +50% (479 k€ -> 719 k€). After deducting consumption (-56 k€), gross margin stands at 775 k€, i.e. a rate of 108%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 410 k€, representing 57.0% of revenue. Positive scissor effect: EBITDA margin improves by +17.9 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 777 k€, i.e. 108.1% 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 98%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 122.3% 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 1858.81. 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 0.0x. 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: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The gap of 74 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 1140 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1101 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2016-2024, WCR increased by +44%, requiring additional financing.

Based on 64 transactions of similar company sales in 2024, the value of FINANCIERE DE SAINT SORLIN is estimated at 1 487 354 € (range 612 340€ - 2 550 750€). With an EBITDA of 409 572€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.