GESTION PATRIMONIALE FONCIERE : revenue, balance sheet and financial ratios

In 2025, GESTION PATRIMONIALE FONCIERE achieves revenue of 167 k€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Slight decline of -1% vs 2024. After deducting consumption (0 €), gross margin stands at 167 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 -148 k€, representing -88.6% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -37%, reducing margin by 24.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 863 k€, i.e. 517.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 636.0% 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 493.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Inventory turnover is 980 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 9112 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2020-2025, WCR increased by +67%, requiring additional financing.

Based on 277 transactions of similar company sales (all years), the value of GESTION PATRIMONIALE FONCIERE is estimated at 799 193 € (range 186 958€ - 2 434 997€). The price/revenue ratio is 0.29x (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.