SARL PARC SAINT-PAUL : revenue, balance sheet and financial ratios

In 2025, SARL PARC SAINT-PAUL achieves revenue of 7.5 M€. Revenue is growing positively over 10 years (CAGR: +0.3%). Significant drop of -24% vs 2024. After deducting consumption (964 k€), gross margin stands at 6.5 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 15.7% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -67%, reducing margin by 20.6 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 -242 k€ (-3.2% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 56%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.1% 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 90.50. 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 7.1x. 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 192 days. Excellent situation: suppliers finance 184 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 113 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2016-2025, WCR increased by +356%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 2 818 025€ to 6 843 706€ is provided for information purposes only and requires in-depth analysis to be confirmed.