P-RO CONSULTING&EXPERTISE : revenue, balance sheet and financial ratios

In 2024, P-RO CONSULTING&EXPERTISE achieves revenue of 169 k€. Revenue is declining over the period 2022-2024 (CAGR: -25.6%). Vs 2023: +9%. After deducting consumption (0 €), gross margin stands at 169 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 81 k€, representing 47.9% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -23%, reducing margin by 19.6 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 64 k€, i.e. 37.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 95%. 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 38.6% 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 568.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The gap of 51 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 64 days of revenue, i.e. 30 k€ to permanently finance. Over 2022-2024, WCR increased by +155%, requiring additional financing.

Based on 215 transactions of similar company sales (all years), the value of P-RO CONSULTING&EXPERTISE is estimated at 66 716 € (range 27 523€ - 245 606€). With an EBITDA of 81 162€, the sector multiple of 1.0x 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.