JEROME LAVAREC CONSEIL D'ENTREPRISES : revenue, balance sheet and financial ratios

In 2024, JEROME LAVAREC CONSEIL D'ENTREPRISES achieves revenue of 118 k€. Activity remains stable over the period (CAGR: -2.2%). Significant drop of -22% vs 2023. After deducting consumption (43 €), gross margin stands at 117 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 12 k€, representing 9.8% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -51%, reducing margin by 5.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 73%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.1% 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 553.17. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 102 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 125 days of revenue, i.e. 41 k€ to permanently finance. Over 2016-2024, WCR increased by +722%, requiring additional financing.

Based on 69 transactions of similar company sales in 2024, the value of JEROME LAVAREC CONSEIL D'ENTREPRISES is estimated at 62 136 € (range 23 832€ - 100 987€). With an EBITDA of 11 501€, 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.