RESO INVESTISSEMENTS : revenue, balance sheet and financial ratios

In 2025, RESO INVESTISSEMENTS achieves revenue of 2.5 M€. Revenue is growing positively over 10 years (CAGR: +4.8%). Slight decline of -3% vs 2024. After deducting consumption (0 €), gross margin stands at 2.5 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 -159 k€, representing -6.4% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -396%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.7 M€, i.e. 68.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 66.8% 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 367.26. 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: 167 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 152 days. The company must finance 15 days of gap between collections and payments. WCR is negative (-45 days): operations structurally generate cash. Notable WCR improvement over the period (-123%), freeing up cash.

Based on 103 transactions of similar company sales (all years), the value of RESO INVESTISSEMENTS is estimated at 2 752 945 € (range 1 084 249€ - 7 166 937€). The price/revenue ratio is 0.30x (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.