LOGICOR QUARTZ MOISSY II SARL : revenue, balance sheet and financial ratios

In 2024, LOGICOR QUARTZ MOISSY II SARL achieves revenue of 3.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.7%. Vs 2023, growth of +26% (3.0 M€ -> 3.8 M€). After deducting consumption (0 €), gross margin stands at 3.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 39.4% of revenue. Warning negative scissor effect: despite revenue change (+26%), EBITDA varies by -1%, reducing margin by 10.7 pts. This reflects costs rising faster than 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 632 k€, i.e. 16.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 296%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 28.2% 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 365.65. 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 28.4x. 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: 205 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The gap of 162 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 120 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +269%, requiring additional financing.

Based on 169 transactions of similar company sales in 2024, the value of LOGICOR QUARTZ MOISSY II SARL is estimated at 5 940 987 € (range 1 710 826€ - 10 702 243€). With an EBITDA of 1 488 077€, 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.