GAUTHIER HOLDING GROUPE-GHG : revenue, balance sheet and financial ratios

In 2024, GAUTHIER HOLDING GROUPE-GHG achieves revenue of 75 k€. Revenue is declining over the period 2016-2024 (CAGR: -18.0%). Significant drop of -63% vs 2023. After deducting consumption (0 €), gross margin stands at 75 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 12 k€, representing 15.4% of revenue. Warning negative scissor effect: despite revenue change (-63%), EBITDA varies by -89%, reducing margin by 39.3 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 146 k€, i.e. 195.3% 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 950.3% 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 43947.69. 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 5328.3x. 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 72 days of revenue, i.e. 15 k€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

Based on 54 transactions of similar company sales in 2024, the value of GAUTHIER HOLDING GROUPE-GHG is estimated at 84 014 € (range 40 260€ - 282 801€). With an EBITDA of 11 577€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.