HM AMIENS CATHEDRALE : revenue, balance sheet and financial ratios

In 2025, HM AMIENS CATHEDRALE achieves revenue of 7.1 M€. Revenue is growing positively over 10 years (CAGR: +3.8%). Vs 2024: +4%. After deducting consumption (361 k€), gross margin stands at 6.7 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 29.5% of revenue. Positive scissor effect: EBITDA margin improves by +12.7 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 995 k€, i.e. 14.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.7% 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 261.45. 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 14.8x. 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115 days. Excellent situation: suppliers finance 113 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 215 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2017-2025, WCR increased by +17114%, requiring additional financing.

Based on 114 transactions of similar company sales in 2025, the value of HM AMIENS CATHEDRALE is estimated at 7 110 956 € (range 2 545 364€ - 13 560 689€). With an EBITDA of 2 087 067€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.43x (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.