LARROUTIS MOBILITES & TECHNOLOGIES : revenue, balance sheet and financial ratios

In 2025, LARROUTIS MOBILITES & TECHNOLOGIES achieves revenue of 420 k€. Revenue is growing positively over 7 years (CAGR: +1.8%). Significant drop of -20% vs 2024. After deducting consumption (120 k€), gross margin stands at 300 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 1.8% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -77%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -8 k€ (-2.0% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 31.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 82.92. 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 37.7x. 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 260 days. Excellent situation: suppliers finance 194 days of the operating cycle (retail model). Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 166 days of revenue, i.e. 194 k€ to permanently finance. Over 2017-2025, WCR increased by +144%, requiring additional financing.

Based on 276 transactions of similar company sales (all years), the value of LARROUTIS MOBILITES & TECHNOLOGIES is estimated at 424 549 € (range 97 407€ - 555 487€). With an EBITDA of 7 619€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (premium 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.