GUARANA D : revenue, balance sheet and financial ratios

In 2024, GUARANA D achieves revenue of 198 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.5%. Significant drop of -23% vs 2023. After deducting consumption (0 €), gross margin stands at 198 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 180 k€, representing 91.1% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -26%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -163 k€ (-82.4% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -2374%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 85.9% 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 251.08. 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 5.7x. 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: 427 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 327 days. The gap of 100 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 300 days of revenue, i.e. 165 k€ to permanently finance.

Based on 276 transactions of similar company sales (all years), the value of GUARANA D is estimated at 1 518 010 € (range 313 902€ - 2 055 053€). With an EBITDA of 180 109€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (premium 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.