GENERIS CAPITAL PARTNERS : revenue, balance sheet and financial ratios

In 2024, GENERIS CAPITAL PARTNERS achieves revenue of 3.6 M€. Revenue is growing positively over 6 years (CAGR: +0.0%). Significant drop of -16% vs 2023. After deducting consumption (0 €), gross margin stands at 3.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 724 k€, representing 19.9% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -55%, reducing margin by 17.0 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 588 k€, i.e. 16.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 77%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.6% 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 427.30. 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 20.2x. 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). WCR is negative (-25 days): operations structurally generate cash. Notable WCR improvement over the period (-707%), freeing up cash.

Based on 109 transactions of similar company sales (all years), the value of GENERIS CAPITAL PARTNERS is estimated at 1 779 605 € (range 695 616€ - 3 604 381€). With an EBITDA of 723 547€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.30x (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.