IDEAME AMENAGEUR DU TERRITOIRE : revenue, balance sheet and financial ratios

In 2024, IDEAME AMENAGEUR DU TERRITOIRE achieves revenue of 726 k€. Revenue is declining over the period 2017-2024 (CAGR: -10.4%). Significant drop of -57% vs 2023. After deducting consumption (462 k€), gross margin stands at 264 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 6.2% of revenue. Warning negative scissor effect: despite revenue change (-57%), EBITDA varies by -80%, reducing margin by 6.8 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 19 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 213.40. 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 44.0x. 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 430 days. Excellent situation: suppliers finance 411 days of the operating cycle (retail model). Inventory turnover is 948 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1050 days of revenue, i.e. 2.1 M€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 155 394€ to 351 917€ is provided for information purposes only and requires in-depth analysis to be confirmed.