MAISON BEAUMONT ET FINET JOAILLERIE ORFE : revenue, balance sheet and financial ratios

In 2025, MAISON BEAUMONT ET FINET JOAILLERIE ORFE achieves revenue of 2.9 M€. Revenue is growing positively over 10 years (CAGR: +1.5%). Vs 2024, growth of +29% (2.2 M€ -> 2.9 M€). After deducting consumption (1.2 M€), gross margin stands at 1.6 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 283 k€, representing 9.8% of revenue. Positive scissor effect: EBITDA margin improves by +11.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 66%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 7.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 583.56. 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 22.0x. 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 179 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 161 days of revenue, i.e. 1.3 M€ to permanently finance.

Based on 101 transactions of similar company sales (all years), the value of MAISON BEAUMONT ET FINET JOAILLERIE ORFE is estimated at 566 125 € (range 198 050€ - 1 039 381€). With an EBITDA of 283 485€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.