GROUPE PATRIMOINES DE FRANCE : revenue, balance sheet and financial ratios

In 2024, GROUPE PATRIMOINES DE FRANCE achieves revenue of 150 k€. Activity remains stable over the period (CAGR: -3.9%). Significant drop of -47% vs 2023. After deducting consumption (2 k€), gross margin stands at 148 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -268 k€, representing -179.4% of revenue. Warning negative scissor effect: despite revenue change (-47%), EBITDA varies by +0%, reducing margin by 83.4 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 883 k€, i.e. 590.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 99%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 576.8% 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 2144.05. 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: 1573 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The gap of 1535 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 2966 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

Based on 103 transactions of similar company sales in 2024, the value of GROUPE PATRIMOINES DE FRANCE is estimated at 3 393 186 € (range 1 169 610€ - 9 113 986€). 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.