SARL GOILLANDEAU : revenue, balance sheet and financial ratios

In 2025, SARL GOILLANDEAU achieves revenue of 2.5 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Significant drop of -11% vs 2024. After deducting consumption (1.7 M€), gross margin stands at 850 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -72%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 52%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 208.88. 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 5.5x. 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 506 k€ to permanently finance.

Based on 131 transactions of similar company sales in 2025, the value of SARL GOILLANDEAU is estimated at 456 962 € (range 292 307€ - 941 534€). With an EBITDA of 44 209€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (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.