HOLDING SAINTE MARIE : revenue, balance sheet and financial ratios

In 2024, HOLDING SAINTE MARIE achieves revenue of 661 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.2%). Significant drop of -54% vs 2023. After deducting consumption (334 k€), gross margin stands at 328 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -792 k€, representing -119.8% of revenue. Warning negative scissor effect: despite revenue change (-54%), EBITDA varies by -339%, reducing margin by 107.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 162.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 97%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 176.4% 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 7654.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 204 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 127 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 945 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 3405 days of revenue, i.e. 6.3 M€ to permanently finance. Over 2016-2024, WCR increased by +525%, requiring additional financing.

Based on 169 transactions of similar company sales in 2024, the value of HOLDING SAINTE MARIE is estimated at 3 251 054 € (range 1 003 565€ - 5 914 620€). The price/revenue ratio is 0.81x (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.