SARL DAVES RUE DE LA PAIX : revenue, balance sheet and financial ratios

In 2024, SARL DAVES RUE DE LA PAIX achieves revenue of 1.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.8%). Significant drop of -54% vs 2023. After deducting consumption (0 €), gross margin stands at 1.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 732 k€, representing 44.7% of revenue. Warning negative scissor effect: despite revenue change (-54%), EBITDA varies by -76%, reducing margin by 41.1 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 151 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 29.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 20.2% 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 604.74. 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 66.1x. 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 198 days. Excellent situation: suppliers finance 150 days of the operating cycle (retail model). Overall, WCR represents 579 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2016-2024, WCR increased by +796%, requiring additional financing.

Based on 169 transactions of similar company sales in 2024, the value of SARL DAVES RUE DE LA PAIX is estimated at 2 651 706 € (range 755 869€ - 4 770 692€). With an EBITDA of 732 000€, 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.