PSO MANAGEMENT ET STRATEGIE : revenue, balance sheet and financial ratios

In 2025, PSO MANAGEMENT ET STRATEGIE achieves revenue of 504 k€. Revenue is growing positively over 10 years (CAGR: +2.0%). Significant drop of -20% vs 2024. After deducting consumption (0 €), gross margin stands at 504 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 287 k€, representing 56.9% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -30%, reducing margin by 8.2 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 775 k€, i.e. 153.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 85%. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 157.1% 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 11299.11. 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 45.6x. 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 36 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 3021 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2016-2025, WCR increased by +11790%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 834 618€ to 3 311 330€ is provided for information purposes only and requires in-depth analysis to be confirmed.