SARL IMMOBILIERE DECAROLI SAINT BARNABE : revenue, balance sheet and financial ratios

In 2024, SARL IMMOBILIERE DECAROLI SAINT BARNABE achieves revenue of 123 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.5%). Significant drop of -51% vs 2023. After deducting consumption (0 €), gross margin stands at 123 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 110 k€, representing 89.3% of revenue. Warning negative scissor effect: despite revenue change (-51%), EBITDA varies by -53%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 63.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 98.0% 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 82.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 540 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 490 days. The gap of 50 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-4109 days): operations structurally generate cash. Notable WCR improvement over the period (-99%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SARL IMMOBILIERE DECAROLI SAINT BARNABE is estimated at 442 759 € (range 124 495€ - 795 760€). With an EBITDA of 109 752€, 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.