INVERTO FRANCE SAS : revenue, balance sheet and financial ratios

In 2024, INVERTO FRANCE SAS achieves revenue of 13.9 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +126.5%. Vs 2023, growth of +18% (11.8 M€ -> 13.9 M€). After deducting consumption (0 €), gross margin stands at 13.9 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 870 k€, representing 6.3% of revenue. Warning negative scissor effect: despite revenue change (+18%), EBITDA varies by -34%, reducing margin by 4.9 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 603 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 141.06. 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 4.1x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 104 days of revenue, i.e. 4.0 M€ to permanently finance. Over 2021-2024, WCR increased by +1081%, requiring additional financing.

Based on 69 transactions of similar company sales in 2024, the value of INVERTO FRANCE SAS is estimated at 5 436 245 € (range 2 283 375€ - 8 095 581€). With an EBITDA of 869 897€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.