LES PETITS CAMARGUAIS : revenue, balance sheet and financial ratios

In 2025, LES PETITS CAMARGUAIS achieves revenue of 12.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Vs 2024: +4%. After deducting consumption (225 k€), gross margin stands at 12.6 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.5 M€, representing 42.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.2 M€, i.e. 24.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.6% 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 831.98. 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 4.7x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). WCR is negative (-18 days): operations structurally generate cash. Notable WCR improvement over the period (-181%), freeing up cash.

Based on 261 transactions of similar company sales (all years), the value of LES PETITS CAMARGUAIS is estimated at 21 351 018 € (range 11 826 198€ - 41 574 522€). With an EBITDA of 5 515 969€, 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.