SARL NGA NOUVELLE GENERATION AUTO BATIMENT : revenue, balance sheet and financial ratios

In 2025, SARL NGA NOUVELLE GENERATION AUTO BATIMENT achieves revenue of 478 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.3%. Significant drop of -27% vs 2024. After deducting consumption (97 k€), gross margin stands at 380 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 2 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -96%, reducing margin by 8.3 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 1 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 45%. 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 12.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 197.46. 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 36.2x. 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 33 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 23 653€ to 56 485€ is provided for information purposes only and requires in-depth analysis to be confirmed.