GROUPE HELIUM : revenue, balance sheet and financial ratios

In 2024, GROUPE HELIUM achieves revenue of 1.5 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.1%. Slight decline of -1% vs 2023. After deducting consumption (13 k€), gross margin stands at 1.5 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 213 k€, representing 13.8% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -38%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.7 M€, i.e. 497.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 86%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 499.4% 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 2982.51. 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 348.6x. 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Overall, WCR represents 521 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2017-2024, WCR increased by +361%, requiring additional financing.

Based on 103 transactions of similar company sales in 2024, the value of GROUPE HELIUM is estimated at 15 308 024 € (range 5 187 784€ - 40 545 653€). With an EBITDA of 212 980€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.