LES PETITES MARIES : revenue, balance sheet and financial ratios

In 2025, LES PETITES MARIES achieves revenue of 917 k€. Activity remains stable over the period (CAGR: -2.4%). Significant drop of -53% vs 2024. After deducting consumption (227 k€), gross margin stands at 690 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (-53%), EBITDA varies by -96%, reducing margin by 20.3 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 33 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% 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 261.41. 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 12.1x. 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 245 k€ to permanently finance. Notable WCR improvement over the period (-34%), freeing up cash.

Based on 101 transactions of similar company sales (all years), the value of LES PETITES MARIES is estimated at 102 416 € (range 41 500€ - 190 331€). With an EBITDA of 15 375€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.