LA BASTIDE DIGITALE : revenue, balance sheet and financial ratios

In 2025, LA BASTIDE DIGITALE achieves revenue of 246 k€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +64.9%. Significant drop of -20% vs 2024. After deducting consumption (0 €), gross margin stands at 246 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 60 k€, representing 24.2% of revenue. Positive scissor effect: EBITDA margin improves by +30.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 19.5% 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 134.54. 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 0.4x. 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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The company must finance 27 days of gap between collections and payments. Overall, WCR represents 43 days of revenue, i.e. 30 k€ to permanently finance. Over 2022-2025, WCR increased by +1173%, requiring additional financing.

Based on 215 transactions of similar company sales (all years), the value of LA BASTIDE DIGITALE is estimated at 44 913 € (range 19 059€ - 161 932€). With an EBITDA of 59 685€, 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.