MONTEVRAIN BUSINESS CENTRE : revenue, balance sheet and financial ratios

In 2024, MONTEVRAIN BUSINESS CENTRE achieves revenue of 996 k€. Revenue is growing positively over 7 years (CAGR: +4.9%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 996 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 77 k€, representing 7.7% of revenue. Positive scissor effect: EBITDA margin improves by +12.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 6.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 55%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% 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 190.59. 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 19.2x. 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Overall, WCR represents 280 days of revenue, i.e. 774 k€ to permanently finance. Over 2018-2024, WCR increased by +772%, requiring additional financing.

Based on 173 transactions of similar company sales (all years), the value of MONTEVRAIN BUSINESS CENTRE is estimated at 293 872 € (range 100 786€ - 642 478€). With an EBITDA of 76 537€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.