OUSTRY PERE-MERE-FILLES : revenue, balance sheet and financial ratios

In 2024, OUSTRY PERE-MERE-FILLES achieves revenue of 274 k€. Revenue is growing positively over 9 years (CAGR: +3.8%). Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 274 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 189 k€, representing 69.1% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -13%, reducing margin by 5.1 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 149 k€, i.e. 54.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 89%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 55.2% 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 2079.43. 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 26 days of gap between collections and payments. Overall, WCR represents 64 days of revenue, i.e. 49 k€ to permanently finance. Over 2016-2024, WCR increased by +21%, requiring additional financing.

Based on 103 transactions of similar company sales in 2024, the value of OUSTRY PERE-MERE-FILLES is estimated at 789 859 € (range 193 787€ - 1 611 349€). With an EBITDA of 189 345€, 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.