OPTI FLOTTE CONSEIL (OFC) : revenue, balance sheet and financial ratios

In 2024, OPTI FLOTTE CONSEIL (OFC) achieves revenue of 859 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.0%. Significant drop of -12% vs 2023. After deducting consumption (30 k€), gross margin stands at 830 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 435 k€, representing 50.7% of revenue. Positive scissor effect: EBITDA margin improves by +8.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -45 k€ (-5.2% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 68%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 45.8% 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 39.23. 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 8.8x. 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: 292 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. The gap of 167 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-1238 days): operations structurally generate cash. Notable WCR improvement over the period (-7218%), freeing up cash.

Based on 148 transactions of similar company sales in 2024, the value of OPTI FLOTTE CONSEIL (OFC) is estimated at 490 778 € (range 186 999€ - 744 959€). With an EBITDA of 435 494€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.