OMNIUM NATIONAL INDUSTRIEL ET TECHNIQUE : revenue, balance sheet and financial ratios

In 2024, OMNIUM NATIONAL INDUSTRIEL ET TECHNIQUE achieves revenue of 136 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.9%). Vs 2023, growth of +15% (118 k€ -> 136 k€). After deducting consumption (0 €), gross margin stands at 136 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 42 k€, representing 31.3% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -39%, reducing margin by 27.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 8.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1952%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 43.7% 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 58.70. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 216 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 168 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-1010 days): operations structurally generate cash. Notable WCR improvement over the period (-685%), freeing up cash.

Based on 103 transactions of similar company sales in 2024, the value of OMNIUM NATIONAL INDUSTRIEL ET TECHNIQUE is estimated at 144 570 € (range 33 392€ - 267 952€). With an EBITDA of 42 483€, the sector multiple of 5.0x 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.