FORCES MOTRICES DU JOUDRON SAS : revenue, balance sheet and financial ratios

In 2024, FORCES MOTRICES DU JOUDRON SAS achieves revenue of 477 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Vs 2023, growth of +29% (369 k€ -> 477 k€). After deducting consumption (0 €), gross margin stands at 477 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 374 k€, representing 78.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 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 263 k€, i.e. 55.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 59.5% 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 884.15. 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 2.4x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 259 days. Excellent situation: suppliers finance 233 days of the operating cycle (retail model). WCR is negative (-45 days): operations structurally generate cash. Notable WCR improvement over the period (-495%), freeing up cash.

Based on 85 transactions of similar company sales (all years), the value of FORCES MOTRICES DU JOUDRON SAS is estimated at 702 912 € (range 107 574€ - 2 758 878€). With an EBITDA of 374 098€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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.