SARL TANIA PAYS DE GEX : revenue, balance sheet and financial ratios

In 2024, SARL TANIA PAYS DE GEX achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -2.4%). Slight decline of -6% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 504 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 107 k€, representing 5.8% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -36%, reducing margin by 2.7 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 54 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 96.89. 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 4.8x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 155 days. Excellent situation: suppliers finance 155 days of the operating cycle (retail model). Inventory turnover is 94 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 134 days of revenue, i.e. 685 k€ to permanently finance. Notable WCR improvement over the period (-50%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 142 233€ to 1 203 446€ is provided for information purposes only and requires in-depth analysis to be confirmed.