HOLDING LA GUILDE : revenue, balance sheet and financial ratios

In 2024, HOLDING LA GUILDE achieves revenue of 89 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +1822.9%. Significant drop of -29% vs 2023. After deducting consumption (0 €), gross margin stands at 89 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 23 k€, representing 25.4% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -59%, reducing margin by 18.4 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 -21 k€ (-23.9% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 85%. 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 19.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 18.3% 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 1664.34. 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 12.1x. 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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 141 days of revenue, i.e. 35 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.

Based on 173 transactions of similar company sales (all years), the value of HOLDING LA GUILDE is estimated at 61 164 € (range 18 608€ - 122 537€). With an EBITDA of 22 521€, the sector multiple of 3.4x 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.