OIGNONS DE BEAUCE : revenue, balance sheet and financial ratios

In 2025, OIGNONS DE BEAUCE achieves revenue of 3.4 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Significant drop of -42% vs 2024. After deducting consumption (2.2 M€), gross margin stands at 1.1 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (-42%), EBITDA varies by -82%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -64 k€ (-1.9% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 134%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 33.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 130.74. 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 52.1x. 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: 116 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 167 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 136 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2025, WCR increased by +279%, requiring additional financing.

Based on 94 transactions of similar company sales (all years), the value of OIGNONS DE BEAUCE is estimated at 201 257 € (range 135 652€ - 264 368€). With an EBITDA of 34 948€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.