SARL LA COULOUMINE DU MAS D AVALL : revenue, balance sheet and financial ratios

In 2025, SARL LA COULOUMINE DU MAS D AVALL achieves revenue of 37 k€. Revenue is growing positively over 9 years (CAGR: +0.8%). Slight decline of -4% vs 2024. After deducting consumption (0 €), gross margin stands at 37 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 28 k€, representing 77.6% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -7%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -9 k€ (-24.0% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at -96%. 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 227%. 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 8.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 59.6% 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 31.81. 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 23.2x. 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: 160 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 160 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 (-563 days): operations structurally generate cash. Notable WCR improvement over the period (-117%), freeing up cash.

Based on 117 transactions of similar company sales in 2025, the value of SARL LA COULOUMINE DU MAS D AVALL is estimated at 60 125 € (range 36 993€ - 168 607€). With an EBITDA of 28 374€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.