SARL DRILLON LEMAIRE : revenue, balance sheet and financial ratios

In 2025, SARL DRILLON LEMAIRE achieves revenue of 520 k€. Revenue is growing positively over 9 years (CAGR: +3.0%). Vs 2024: +10%. After deducting consumption (221 k€), gross margin stands at 299 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 0.6% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -91%, reducing margin by 7.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3 k€ (-0.7% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 61%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 240.18. 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 10.5x. 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The gap of 46 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 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 122 days of revenue, i.e. 177 k€ to permanently finance. Over 2017-2025, WCR increased by +77%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 57 016€ to 83 389€ is provided for information purposes only and requires in-depth analysis to be confirmed.