LEVEUGLE PARTICIPATIONS FINANCES : revenue, balance sheet and financial ratios

In 2024, LEVEUGLE PARTICIPATIONS FINANCES achieves revenue of 366 k€. Activity remains stable over the period (CAGR: -3.8%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 366 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 1.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -70%, reducing margin by 4.0 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 557 k€, i.e. 152.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 92%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 174.5% 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 1421.03. 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 2243.8x. 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). WCR is negative (-52 days): operations structurally generate cash. Notable WCR improvement over the period (-114%), freeing up cash.

Based on 54 transactions of similar company sales in 2024, the value of LEVEUGLE PARTICIPATIONS FINANCES is estimated at 243 346 € (range 146 611€ - 936 362€). With an EBITDA of 6 691€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.