SAINT JOSEPH ET LES ENFANTS : revenue, balance sheet and financial ratios

In 2024, SAINT JOSEPH ET LES ENFANTS achieves revenue of 62 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +47.2%. Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 62 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 35 k€, representing 55.8% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -20%, reducing margin by 10.7 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 46 k€, i.e. 73.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at -2762%. 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 78%. 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 9.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 113.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The interest coverage ratio (= EBIT / Interest expenses) is 36.1x. 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 3 days of gap between collections and payments. WCR is negative (-1162 days): operations structurally generate cash. Notable WCR improvement over the period (-349%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SAINT JOSEPH ET LES ENFANTS is estimated at 175 591 € (range 50 514€ - 316 466€). With an EBITDA of 34 874€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.