GLOBAL APPROACH CONSULTING GROUP : revenue, balance sheet and financial ratios

In 2024, GLOBAL APPROACH CONSULTING GROUP achieves revenue of 874 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +44.4%. Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 874 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 39 k€, representing 4.5% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -59%, reducing margin by 5.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 840 k€, i.e. 96.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 122.7% 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 233.72. 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 1077.7x. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 89 days of the operating cycle (retail model). WCR is negative (-273 days): operations structurally generate cash. Notable WCR improvement over the period (-3628%), freeing up cash.

Based on 54 transactions of similar company sales in 2024, the value of GLOBAL APPROACH CONSULTING GROUP is estimated at 494 272 € (range 268 481€ - 1 601 233€). With an EBITDA of 39 141€, 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.