LA FINANCIERE SAINT SEMMERA : revenue, balance sheet and financial ratios

In 2025, LA FINANCIERE SAINT SEMMERA achieves revenue of 2.0 M€. Over the period 2014-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Slight decline of -1% vs 2024. After deducting consumption (0 €), gross margin stands at 2.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 772 k€, representing 38.5% of revenue. Positive scissor effect: EBITDA margin improves by +9.0 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 126 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 78%. 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 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 44.6% 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 638.71. 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 13.9x. 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: 163 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. The gap of 95 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 587 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2014-2025, WCR increased by +780%, requiring additional financing.

Based on 258 transactions of similar company sales (all years), the value of LA FINANCIERE SAINT SEMMERA is estimated at 2 435 832 € (range 981 374€ - 4 627 706€). With an EBITDA of 772 182€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.65x (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.