GUEDON FINANCE TRANSPORT ET LOGISTIQUE : revenue, balance sheet and financial ratios

In 2022, GUEDON FINANCE TRANSPORT ET LOGISTIQUE achieves revenue of 488 k€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +9.3%. Vs 2021, growth of +15% (424 k€ -> 488 k€). After deducting consumption (0 €), gross margin stands at 488 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 56 k€, representing 11.6% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -23%, reducing margin by 5.6 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 491 k€, i.e. 100.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 13.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 100.6% 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 751.91. 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 87.9x. 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Overall, WCR represents 893 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2020-2022, WCR increased by +36%, requiring additional financing.

Based on 107 transactions of similar company sales in 2022, the value of GUEDON FINANCE TRANSPORT ET LOGISTIQUE is estimated at 822 479 € (range 510 827€ - 1 401 855€). With an EBITDA of 56 439€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.65x (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.