QUAI DES BRUNES AM : revenue, balance sheet and financial ratios

In 2025, QUAI DES BRUNES AM achieves revenue of 6.6 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +21.6%. Slight decline of -1% vs 2024. After deducting consumption (4.0 M€), gross margin stands at 2.6 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 286 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -57%, reducing margin by 5.7 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 51 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 108.14. 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 9.2x. 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 112 days. Excellent situation: suppliers finance 111 days of the operating cycle (retail model). Inventory turnover is 123 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 112 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2020-2025, WCR increased by +835%, requiring additional financing.

Based on 51 transactions of similar company sales in 2025, the value of QUAI DES BRUNES AM is estimated at 564 174 € (range 304 974€ - 2 317 116€). With an EBITDA of 286 416€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.17x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.