S4C SOCIETE DE MULTISERVICE A L'HABITAT COLLECTIF : revenue, balance sheet and financial ratios

In 2024, S4C SOCIETE DE MULTISERVICE A L'HABITAT COLLECTIF achieves revenue of 3.3 M€. Revenue is growing positively over 9 years (CAGR: +4.4%). Vs 2023: +8%. After deducting consumption (1.4 M€), gross margin stands at 1.9 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 355 k€, representing 10.8% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -24%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 436 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 65%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 415.42. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 43 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 82 days of revenue, i.e. 744 k€ to permanently finance. Over 2016-2024, WCR increased by +39%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 261 077€ to 1 208 044€ is provided for information purposes only and requires in-depth analysis to be confirmed.