SAS EDIFIS BATIMENTS D'ENTREPRISES : revenue, balance sheet and financial ratios

In 2024, SAS EDIFIS BATIMENTS D'ENTREPRISES achieves revenue of 644 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.8%. Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 644 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 526 k€, representing 81.6% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by +2%, reducing margin by 2.8 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 115 k€, i.e. 17.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 6.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 69.2% 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 3534.06. 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 14.4x. 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Overall, WCR represents 20 days of revenue, i.e. 36 k€ to permanently finance. Notable WCR improvement over the period (-84%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SAS EDIFIS BATIMENTS D'ENTREPRISES is estimated at 1 785 156 € (range 496 500€ - 3 203 366€). With an EBITDA of 525 713€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.