LES GITES DE BEAUREGARD : revenue, balance sheet and financial ratios

In 2024, LES GITES DE BEAUREGARD achieves revenue of 22 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Vs 2023: +2%. After deducting consumption (563 €), gross margin stands at 22 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 42.1% of revenue. Positive scissor effect: EBITDA margin improves by +14.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -737 € (-3.3% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 35258%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 81%. 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 13.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 38.5% 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 120.11. 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 11.7x. 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). WCR is negative (-365 days): operations structurally generate cash. Notable WCR improvement over the period (-28%), freeing up cash.

Based on 261 transactions of similar company sales (all years), the value of LES GITES DE BEAUREGARD is estimated at 37 026 € (range 22 223€ - 71 452€). With an EBITDA of 9 310€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.