PESTEL-DEBORD COMMISSAIRE DE JUSTICE COMMISSAIRE-PRISEUR JUDICIAIRE : revenue, balance sheet and financial ratios

In 2024, PESTEL-DEBORD COMMISSAIRE DE JUSTICE COMMISSAIRE-PRISEUR JUDICIAIRE achieves revenue of 640 k€. Revenue is growing positively over 5 years (CAGR: +0.1%). Significant drop of -55% vs 2023. After deducting consumption (2 k€), gross margin stands at 638 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 41 k€, representing 6.4% of revenue. Warning negative scissor effect: despite revenue change (-55%), EBITDA varies by -93%, reducing margin by 36.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 148.72. 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: 145 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 319 days. Excellent situation: suppliers finance 174 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 169 days of revenue, i.e. 301 k€ to permanently finance. Over 2019-2024, WCR increased by +74%, requiring additional financing.

Based on 131 transactions of similar company sales (all years), the value of PESTEL-DEBORD COMMISSAIRE DE JUSTICE COMMISSAIRE-PRISEUR JUDICIAIRE is estimated at 186 255 € (range 69 539€ - 355 100€). With an EBITDA of 40 814€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.