HOLDING PIERRE-YVES JAMES : revenue, balance sheet and financial ratios

In 2025, HOLDING PIERRE-YVES JAMES achieves revenue of 130 k€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +28.4%. Slight decline of -5% vs 2024. After deducting consumption (0 €), gross margin stands at 130 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 5 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -53%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 208 k€, i.e. 160.6% 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 96%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 238.6% 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 1132.15. 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 1984.3x. 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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. The gap of 43 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-72 days): operations structurally generate cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 59 951€ to 388 080€ is provided for information purposes only and requires in-depth analysis to be confirmed.