JM MOUCHET CONCEPT : revenue, balance sheet and financial ratios

In 2025, JM MOUCHET CONCEPT achieves revenue of 95 k€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2024, growth of +21% (79 k€ -> 95 k€). After deducting consumption (0 €), gross margin stands at 95 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 34 k€, representing 35.1% of revenue. Warning negative scissor effect: despite revenue change (+21%), EBITDA varies by +13%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -91 k€ (-95.2% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -389%. 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 -24%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 64.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 27.3% 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 9.71. 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 94.0x. 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 659 days. Excellent situation: suppliers finance 654 days of the operating cycle (retail model). WCR is negative (-1803 days): operations structurally generate cash. Notable WCR improvement over the period (-63%), freeing up cash.

Based on 117 transactions of similar company sales in 2025, the value of JM MOUCHET CONCEPT is estimated at 89 023 € (range 52 155€ - 241 629€). With an EBITDA of 33 529€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.