GAUTHIER FINANCE : revenue, balance sheet and financial ratios

In 2025, GAUTHIER FINANCE achieves revenue of 864 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2024, growth of +17% (737 k€ -> 864 k€). After deducting consumption (0 €), gross margin stands at 864 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 41 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +76.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 260 k€, i.e. 30.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 75%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 51.8% 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 622.57. 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 198.6x. 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: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 140 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1387 days of revenue, i.e. 3.3 M€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

Based on 170 transactions of similar company sales (all years), the value of GAUTHIER FINANCE is estimated at 862 847 € (range 541 819€ - 1 299 649€). With an EBITDA of 40 790€, 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.