IMMOBILIERE DU BOIS ROND : revenue, balance sheet and financial ratios

In 2024, IMMOBILIERE DU BOIS ROND achieves revenue of 153 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.3%. Vs 2023, growth of +22% (126 k€ -> 153 k€). After deducting consumption (0 €), gross margin stands at 153 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 38 k€, representing 25.1% of revenue. Positive scissor effect: EBITDA margin improves by +12.3 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. 5.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 231%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 15.7% 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 318.35. 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 38.0x. 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 20 days of gap between collections and payments. WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-102%), freeing up cash.

Based on 131 transactions of similar company sales (all years), the value of IMMOBILIERE DU BOIS ROND is estimated at 114 488 € (range 37 629€ - 205 902€). With an EBITDA of 38 391€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.