SARL DU MAS DAUSSO : revenue, balance sheet and financial ratios

In 2025, SARL DU MAS DAUSSO achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +1.8%). Significant drop of -11% vs 2024. After deducting consumption (628 k€), gross margin stands at 677 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 128 k€, representing 9.8% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -37%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 82%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 778.90. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 349 k€ to permanently finance. Over 2017-2025, WCR increased by +89%, requiring additional financing.

Based on 138 transactions of similar company sales (all years), the value of SARL DU MAS DAUSSO is estimated at 413 635 € (range 142 841€ - 716 178€). With an EBITDA of 127 811€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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.