SARL DU DOMAINE DE SULAUZE : revenue, balance sheet and financial ratios

In 2024, SARL DU DOMAINE DE SULAUZE achieves revenue of 169 k€. Revenue is growing positively over 8 years (CAGR: +0.5%). Significant drop of -12% vs 2023. After deducting consumption (7 k€), gross margin stands at 162 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 34.3% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -37%, reducing margin by 13.2 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 -61 k€ (-36.4% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 86%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 30.2% 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 707.99. 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 5.4x. 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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The gap of 97 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 64 days of revenue, i.e. 30 k€ to permanently finance. Over 2016-2024, WCR increased by +46%, requiring additional financing.

Based on 277 transactions of similar company sales (all years), the value of SARL DU DOMAINE DE SULAUZE is estimated at 66 037 € (range 25 398€ - 184 152€). With an EBITDA of 57 877€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.