PLANETAGRO : revenue, balance sheet and financial ratios

In 2025, PLANETAGRO achieves revenue of 1.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.4%. Vs 2024, growth of +19% (1.3 M€ -> 1.5 M€). After deducting consumption (220 k€), gross margin stands at 1.3 M€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 257 k€, representing 16.9% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -6%, reducing margin by 4.5 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 342 k€, i.e. 22.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 9.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 21.7% 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 712.87. 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 21.4x. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 611 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2017-2025, WCR increased by +188%, requiring additional financing.

Based on 173 transactions of similar company sales (all years), the value of PLANETAGRO is estimated at 858 011 € (range 278 926€ - 1 902 832€). With an EBITDA of 257 113€, the sector multiple of 3.4x 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.