SARL PARC EOLIEN MOULINS DES CHAMPS : revenue, balance sheet and financial ratios

In 2024, SARL PARC EOLIEN MOULINS DES CHAMPS achieves revenue of 2.3 M€. Revenue is growing positively over 9 years (CAGR: +0.9%). Significant drop of -23% vs 2023. After deducting consumption (0 €), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 73.9% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -26%, reducing margin by 3.9 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 303 k€, i.e. 13.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 264%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 64.9% 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 1574.30. 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 12.9x. 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Overall, WCR represents 109 days of revenue, i.e. 702 k€ to permanently finance. Over 2016-2024, WCR increased by +355%, requiring additional financing.

Based on 85 transactions of similar company sales (all years), the value of SARL PARC EOLIEN MOULINS DES CHAMPS is estimated at 2 732 631 € (range 367 013€ - 10 879 638€). With an EBITDA of 1 716 112€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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.