L EPINETTE DE BOISEMONT : revenue, balance sheet and financial ratios

In 2025, L EPINETTE DE BOISEMONT achieves revenue of 890 k€. Revenue is growing positively over 8 years (CAGR: +4.8%). Slight decline of -6% vs 2023. After deducting consumption (254 k€), gross margin stands at 637 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-0.6% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% 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 169.53. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 74 days of revenue, i.e. 182 k€ to permanently finance. Notable WCR improvement over the period (-20%), freeing up cash.

Based on 114 transactions of similar company sales (all years), the value of L EPINETTE DE BOISEMONT is estimated at 355 733 € (range 177 547€ - 637 069€). With an EBITDA of 36 042€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.