LES FILMS DU CYCLONE : revenue, balance sheet and financial ratios

In 2024, LES FILMS DU CYCLONE achieves revenue of 650 k€. Activity remains stable over the period (CAGR: -3.3%). Slight decline of -5% vs 2023. After deducting consumption (4 k€), gross margin stands at 646 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 8.4% of revenue. Positive scissor effect: EBITDA margin improves by +18.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at -153%. 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 -36%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 33.87. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. Excellent situation: suppliers finance 134 days of the operating cycle (retail model). WCR is negative (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-2148%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of LES FILMS DU CYCLONE is estimated at 330 751 € (range 106 768€ - 603 524€). With an EBITDA of 54 599€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.