HOMECOMING STUDIO : revenue, balance sheet and financial ratios

In 2025, HOMECOMING STUDIO achieves revenue of 31 k€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2024, growth of +844% (3 k€ -> 31 k€). After deducting consumption (0 €), gross margin stands at 31 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 21 k€, representing 68.6% of revenue. Positive scissor effect: EBITDA margin improves by +317.1 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 8 k€, i.e. 25.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 73%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 31.6% 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 885.85. 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 47.9x. 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: 242 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 220 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 283 days of revenue, i.e. 25 k€ to permanently finance. Over 2018-2025, WCR increased by +8670%, requiring additional financing.

Based on 120 transactions of similar company sales (all years), the value of HOMECOMING STUDIO is estimated at 29 749 € (range 13 243€ - 81 098€). With an EBITDA of 21 411€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (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.