RORI PARTNERS GROUP : revenue, balance sheet and financial ratios

In 2024, RORI PARTNERS GROUP achieves revenue of 797 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +25.5%. Vs 2023: +10%. After deducting consumption (0 €), gross margin stands at 797 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 175 k€, representing 22.0% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -7%, reducing margin by 4.0 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 94 k€, i.e. 11.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 83%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.9% 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 979.01. 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 116.6x. 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: 330 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 108 days. The gap of 222 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 1477 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2017-2024, WCR increased by +7740%, requiring additional financing.

Based on 85 transactions of similar company sales (all years), the value of RORI PARTNERS GROUP is estimated at 189 299 € (range 102 666€ - 698 202€). With an EBITDA of 175 015€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.