MEGA-MAINTENANCE : revenue, balance sheet and financial ratios

In 2024, MEGA-MAINTENANCE achieves revenue of 4.0 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Significant drop of -17% vs 2023. After deducting consumption (1.9 M€), gross margin stands at 2.1 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 341 k€, representing 8.5% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -52%, reducing margin by 6.2 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 289 k€, i.e. 7.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 48%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% 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 242.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 325 k€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 255 750€ to 1 053 111€ is provided for information purposes only and requires in-depth analysis to be confirmed.