MICROSOFT 1985 FRANCE SARL : revenue, balance sheet and financial ratios

In 2025, MICROSOFT 1985 FRANCE SARL achieves revenue of 527.4 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +301.5%. Vs 2024, growth of +32% (398.0 M€ -> 527.4 M€). After deducting consumption (14 €), gross margin stands at 527.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 261.8 M€, representing 49.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 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 17.3 M€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 422%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 47.5% 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 88.92. 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 4.8x. 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 136 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). Inventory turnover is 116 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 83 days of revenue, i.e. 122.3 M€ to permanently finance. Over 2016-2025, WCR increased by +14973%, requiring additional financing.

Based on 362 transactions of similar company sales (all years), the value of MICROSOFT 1985 FRANCE SARL is estimated at 222 282 743 € (range 73 228 186€ - 724 677 700€). With an EBITDA of 261 762 478€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.20x (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.