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

In 2024, SARL GOLF DU DOMAINE DE TEYNAC achieves revenue of 837 k€. Revenue is growing positively over 9 years (CAGR: +1.8%). Slight decline of -8% vs 2023. After deducting consumption (192 k€), gross margin stands at 645 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 k€ (-2.8% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 83%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 1258.89. 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 9.7x. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-78%), freeing up cash.

Based on 73 transactions of similar company sales (all years), the value of SARL GOLF DU DOMAINE DE TEYNAC is estimated at 247 837 € (range 95 565€ - 398 558€). With an EBITDA of 27 136€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.