MAINTENANCE PRESTATION MECANIQUE : revenue, balance sheet and financial ratios

In 2025, MAINTENANCE PRESTATION MECANIQUE achieves revenue of 1.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2024, growth of +30% (1.2 M€ -> 1.5 M€). After deducting consumption (85 k€), gross margin stands at 1.4 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 553 k€, representing 36.7% of revenue. Positive scissor effect: EBITDA margin improves by +8.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 394 k€, i.e. 26.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 66%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.1% 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 312.25. 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 0.6x. 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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 83 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 27 days of revenue, i.e. 115 k€ to permanently finance. Over 2017-2025, WCR increased by +152%, requiring additional financing.

Based on 104 transactions of similar company sales (all years), the value of MAINTENANCE PRESTATION MECANIQUE is estimated at 508 080 € (range 328 419€ - 1 604 603€). With an EBITDA of 553 490€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.