SARL DU MOULIN DU CAMBON : revenue, balance sheet and financial ratios

In 2024, SARL DU MOULIN DU CAMBON achieves revenue of 2 k€. Activity remains stable over the period (CAGR: -4.9%). Slight decline of -5% vs 2023. After deducting consumption (328 €), gross margin stands at 1 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 673 €, representing 40.4% of revenue. Positive scissor effect: EBITDA margin improves by +11.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 673 €, i.e. 40.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 755%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 129%. 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 43.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 40.4% 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 -33.69. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 629 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 629 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 2995 days of revenue, i.e. 14 k€ to permanently finance. Over 2016-2024, WCR increased by +943%, requiring additional financing.

Based on 169 transactions of similar company sales in 2024, the value of SARL DU MOULIN DU CAMBON is estimated at 3 204 € (range 928€ - 5 778€). With an EBITDA of 673€, 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.