GROUPE 1000 DEVELOPPEMENT : revenue, balance sheet and financial ratios

In 2024, GROUPE 1000 DEVELOPPEMENT achieves revenue of 78 k€. Revenue is declining over the period 2018-2024 (CAGR: -48.0%). Significant drop of -99% vs 2023. After deducting consumption (0 €), gross margin stands at 78 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 29 k€, representing 37.1% of revenue. Positive scissor effect: EBITDA margin improves by +27.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 215 k€, i.e. 278.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at -34%. 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 -55%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 360.7% 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 55.85. 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 139.4x. 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: 514 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13969 days. Excellent situation: suppliers finance 13455 days of the operating cycle (retail model). Inventory turnover is 3244 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2655 days of revenue, i.e. 571 k€ to permanently finance.

Based on 80 transactions of similar company sales (all years), the value of GROUPE 1000 DEVELOPPEMENT is estimated at 122 129 € (range 39 731€ - 338 309€). With an EBITDA of 28 743€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.