LES COMPAGNONS DE L HABITAT : revenue, balance sheet and financial ratios

In 2025, LES COMPAGNONS DE L HABITAT achieves revenue of 951 k€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +23.0%. Significant drop of -11% vs 2024. After deducting consumption (232 k€), gross margin stands at 720 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -44%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 418.83. 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 0.9x. 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 64 days of revenue, i.e. 169 k€ to permanently finance. Over 2020-2025, WCR increased by +1402%, requiring additional financing.

Based on 113 transactions of similar company sales (all years), the value of LES COMPAGNONS DE L HABITAT is estimated at 83 483 € (range 45 175€ - 135 746€). With an EBITDA of 32 931€, the sector multiple of 2.2x 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.