SARL DESJOBERT : revenue, balance sheet and financial ratios

In 2025, SARL DESJOBERT achieves revenue of 739 k€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Significant drop of -11% vs 2024. After deducting consumption (208 k€), gross margin stands at 531 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 1.8% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -88%, reducing margin by 11.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -14 k€ (-1.9% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 10.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 600.68. 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 14.5x. 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 248 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 379 days of revenue, i.e. 778 k€ to permanently finance.

Based on 104 transactions of similar company sales (all years), the value of SARL DESJOBERT is estimated at 77 126 € (range 38 275€ - 165 927€). With an EBITDA of 13 171€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.24x (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.