LAURENT DAUTRIA : revenue, balance sheet and financial ratios

In 2024, LAURENT DAUTRIA achieves revenue of 3.7 M€. Revenue is growing positively over 7 years (CAGR: +4.1%). After deducting consumption (2.7 M€), gross margin stands at 984 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -92 k€ (-2.5% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -1068%. 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 -6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 72.7 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 71.12. 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 77.9x. 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 373 k€ to permanently finance. Over 2018-2024, WCR increased by +31%, requiring additional financing.

Based on 225 transactions of similar company sales in 2024, the value of LAURENT DAUTRIA is estimated at 1 207 928 € (range 953 364€ - 1 617 231€). With an EBITDA of 55 956€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.64x (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.