JEAN-MICHEL LORAIN CONSEILS : revenue, balance sheet and financial ratios

In 2025, JEAN-MICHEL LORAIN CONSEILS achieves revenue of 29 k€. Revenue is declining over the period 2016-2025 (CAGR: -16.2%). Significant drop of -32% vs 2024. After deducting consumption (0 €), gross margin stands at 29 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 11 k€, representing 38.2% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -46%, reducing margin by 10.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 29.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 94%. 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 12.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.7% 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 866.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Overall, WCR represents 412 days of revenue, i.e. 33 k€ to permanently finance. Over 2016-2025, WCR increased by +385%, requiring additional financing.

Based on 173 transactions of similar company sales (all years), the value of JEAN-MICHEL LORAIN CONSEILS is estimated at 28 216 € (range 8 672€ - 60 326€). With an EBITDA of 10 985€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.