JEMS DATAFACTORY : revenue, balance sheet and financial ratios

In 2024, JEMS DATAFACTORY achieves revenue of 60.0 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +27.8%. Slight decline of -9% vs 2023. After deducting consumption (1.8 M€), gross margin stands at 58.3 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 764 k€, representing 1.3% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -81%, reducing margin by 4.8 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 4.7 M€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 63%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 291.14. 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 6.7x. 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 198 days of revenue, i.e. 33.0 M€ to permanently finance. Over 2015-2024, WCR increased by +1641%, requiring additional financing.

Based on 215 transactions of similar company sales (all years), the value of JEMS DATAFACTORY is estimated at 4 661 976 € (range 2 295 635€ - 11 034 072€). With an EBITDA of 764 072€, 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.