ROADIA CENTRE EST : revenue, balance sheet and financial ratios

In 2024, ROADIA CENTRE EST achieves revenue of 8.8 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +71.0%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 8.8 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 635 k€, representing 7.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -33%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -127 k€ (-1.4% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 1242%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 69.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 107.47. 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 64.6x. 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2021-2024, WCR increased by +236%, requiring additional financing.

Based on 209 transactions of similar company sales (all years), the value of ROADIA CENTRE EST is estimated at 3 305 061 € (range 1 005 113€ - 8 236 577€). With an EBITDA of 634 959€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.87x (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.