MATAM AMENAGEMENT : revenue, balance sheet and financial ratios

In 2025, MATAM AMENAGEMENT achieves revenue of 4.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.0%. Vs 2024, growth of +154% (1.6 M€ -> 4.1 M€). After deducting consumption (28 k€), gross margin stands at 4.1 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 188 k€, representing 4.6% of revenue. Warning negative scissor effect: despite revenue change (+154%), EBITDA varies by +12%, reducing margin by 5.8 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 259 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 43%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.6% 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 155.99. 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 4.1x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Overall, WCR represents 114 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2025, WCR increased by +192%, requiring additional financing.

Based on 120 transactions of similar company sales (all years), the value of MATAM AMENAGEMENT is estimated at 587 296 € (range 229 813€ - 1 449 916€). With an EBITDA of 188 095€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.