GROUPE ESCAPADE HOLDING : revenue, balance sheet and financial ratios

In 2024, GROUPE ESCAPADE HOLDING achieves revenue of 366 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.7%. Vs 2023, growth of +31% (280 k€ -> 366 k€). After deducting consumption (0 €), gross margin stands at 366 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 253 k€, representing 69.1% of revenue. Positive scissor effect: EBITDA margin improves by +46.4 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 393 k€, i.e. 107.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 81%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 114.5% 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 2350.15. 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 10.9x. 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The company must finance 30 days of gap between collections and payments. Inventory turnover is 229 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2580 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2017-2024, WCR increased by +141%, requiring additional financing.

Based on 54 transactions of similar company sales in 2024, the value of GROUPE ESCAPADE HOLDING is estimated at 791 145 € (range 216 951€ - 1 717 919€). With an EBITDA of 253 011€, 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.