SARL SANSONNET : revenue, balance sheet and financial ratios

In 2024, SARL SANSONNET achieves revenue of 2.0 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Significant drop of -11% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 875 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 276 k€, representing 14.1% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -22%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 165 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.7% 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 471.45. 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 6.5x. 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 131 days of revenue, i.e. 716 k€ to permanently finance. Over 2015-2024, WCR increased by +545%, requiring additional financing.

Based on 104 transactions of similar company sales (all years), the value of SARL SANSONNET is estimated at 343 289 € (range 210 738€ - 1 020 265€). With an EBITDA of 276 460€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (conservative valuation). 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.