LOMATIC SERVICES : revenue, balance sheet and financial ratios

In 2024, LOMATIC SERVICES achieves revenue of 4.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.6%. Slight decline of -1% vs 2023. After deducting consumption (1.8 M€), gross margin stands at 2.8 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 643 k€, representing 14.0% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -32%, reducing margin by 6.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 499 k€, i.e. 10.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 56%. 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 10.6% 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 217.45. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 106 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +193%, requiring additional financing.

Based on 147 transactions of similar company sales in 2024, the value of LOMATIC SERVICES is estimated at 2 705 185 € (range 1 152 734€ - 4 809 261€). With an EBITDA of 642 776€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.