GITES DE RAILLETIERE : revenue, balance sheet and financial ratios

In 2025, GITES DE RAILLETIERE achieves revenue of 164 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -0% vs 2024. After deducting consumption (6 k€), gross margin stands at 158 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 35.4% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -21%, reducing margin by 9.3 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 42 k€, i.e. 25.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 31.7% 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 86.89. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). WCR is negative (-178 days): operations structurally generate cash. Notable WCR improvement over the period (-821%), freeing up cash.

Based on 261 transactions of similar company sales (all years), the value of GITES DE RAILLETIERE is estimated at 241 784 € (range 132 481€ - 470 827€). With an EBITDA of 58 011€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.