S.A.R.L. AGRI-SERVICE TA-TP : revenue, balance sheet and financial ratios

In 2025, S.A.R.L. AGRI-SERVICE TA-TP achieves revenue of 609 k€. Revenue is growing positively over 8 years (CAGR: +3.6%). Slight decline of -10% vs 2023. After deducting consumption (114 k€), gross margin stands at 495 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 171 k€, representing 28.1% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -21%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -33 k€ (-5.5% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 321%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 26.2% 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 417.06. 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 8.3x. 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 49 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 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 102 k€ to permanently finance.

Based on 125 transactions of similar company sales (all years), the value of S.A.R.L. AGRI-SERVICE TA-TP is estimated at 377 612 € (range 137 684€ - 658 355€). With an EBITDA of 171 397€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (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.