INTERACTIV'TECHNOLOGIES : revenue, balance sheet and financial ratios

In 2024, INTERACTIV'TECHNOLOGIES achieves revenue of 2.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.1%. Vs 2023, growth of +29% (2.3 M€ -> 2.9 M€). After deducting consumption (0 €), gross margin stands at 2.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 442 k€, representing 15.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 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 415 k€, i.e. 14.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 28%. The balance between equity and debt is satisfactory. 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 16.3% 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 449.73. 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 6.0x. 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 30 days of gap between collections and payments. WCR is negative (-86 days): operations structurally generate cash. Notable WCR improvement over the period (-421%), freeing up cash.

Based on 215 transactions of similar company sales (all years), the value of INTERACTIV'TECHNOLOGIES is estimated at 478 862 € (range 209 788€ - 1 570 864€). With an EBITDA of 442 488€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (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.