GROUPE DANIEL : revenue, balance sheet and financial ratios

In 2025, GROUPE DANIEL achieves revenue of 11.2 M€. Revenue is growing positively over 10 years (CAGR: +2.5%). Significant drop of -17% vs 2024. After deducting consumption (1.0 M€), gross margin stands at 10.2 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -116 k€, representing -1.0% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -108%, reducing margin by 11.1 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 671 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 361.76. 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 194 days of revenue, i.e. 6.1 M€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

Based on 95 transactions of similar company sales (all years), the value of GROUPE DANIEL is estimated at 1 482 304 € (range 751 849€ - 3 321 400€). The price/revenue ratio is 0.17x (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.