PLEIN VENT FREYSSENET ST MARTIN BESACE : revenue, balance sheet and financial ratios

In 2024, PLEIN VENT FREYSSENET ST MARTIN BESACE achieves revenue of 2.6 M€. Revenue is growing positively over 9 years (CAGR: +0.5%). Vs 2023, growth of +50% (1.8 M€ -> 2.6 M€). After deducting consumption (0 €), gross margin stands at 2.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 56.9% of revenue. Positive scissor effect: EBITDA margin improves by +21.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 795 k€, i.e. 30.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 42.2% 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 722.09. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 52 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 324 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +250%, requiring additional financing.

Based on 85 transactions of similar company sales (all years), the value of PLEIN VENT FREYSSENET ST MARTIN BESACE is estimated at 2 815 336 € (range 422 535€ - 11 257 295€). With an EBITDA of 1 497 146€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.