SAINT-MARC JOEL ET ASSOCIES : revenue, balance sheet and financial ratios

In 2024, SAINT-MARC JOEL ET ASSOCIES achieves revenue of 877 k€. Revenue is growing positively over 8 years (CAGR: +4.1%). Vs 2023: +7%. After deducting consumption (0 €), gross margin stands at 877 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 124 k€, representing 14.1% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -22%, reducing margin by 5.1 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 105 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 46%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% 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 69.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. WCR is negative (-171 days): operations structurally generate cash. Notable WCR improvement over the period (-361%), freeing up cash.

Based on 193 transactions of similar company sales (all years), the value of SAINT-MARC JOEL ET ASSOCIES is estimated at 375 677 € (range 111 401€ - 1 056 195€). With an EBITDA of 123 970€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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.