M.O.I PARIS HOLDING : revenue, balance sheet and financial ratios

In 2024, M.O.I PARIS HOLDING achieves revenue of 206 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +86.8%. Vs 2023, growth of +85% (112 k€ -> 206 k€). After deducting consumption (0 €), gross margin stands at 206 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 65 k€, representing 31.4% of revenue. Positive scissor effect: EBITDA margin improves by +33.0 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 172 k€, i.e. 83.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 91%. 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 82.2% 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 324.47. 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 5.4x. 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: 175 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The gap of 148 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 128 days of revenue, i.e. 73 k€ to permanently finance. Over 2022-2024, WCR increased by +4515%, requiring additional financing.

Based on 69 transactions of similar company sales in 2024, the value of M.O.I PARIS HOLDING is estimated at 416 495 € (range 140 980€ - 861 529€). With an EBITDA of 64 636€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.