ROIFFE FINANCEMENT ORGANISATION PAR ABREVIATION R.F.O. : revenue, balance sheet and financial ratios

In 2025, ROIFFE FINANCEMENT ORGANISATION PAR ABREVIATION R.F.O. achieves revenue of 626 k€. Revenue is growing positively over 10 years (CAGR: +2.6%). Significant drop of -12% vs 2024. After deducting consumption (12 k€), gross margin stands at 614 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -98%, reducing margin by 17.7 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 219 k€, i.e. 35.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 70%. 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 9.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 30.7% 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 3239.51. 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 3961.3x. 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Overall, WCR represents 589 days of revenue, i.e. 1.0 M€ to permanently finance.

Based on 85 transactions of similar company sales (all years), the value of ROIFFE FINANCEMENT ORGANISATION PAR ABREVIATION R.F.O. is estimated at 259 055 € (range 57 970€ - 1 135 796€). With an EBITDA of 2 291€, 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.