SAS IMAGERIE EN COUPES AVIGNON-VAUCLUSE : revenue, balance sheet and financial ratios

In 2024, SAS IMAGERIE EN COUPES AVIGNON-VAUCLUSE achieves revenue of 2.6 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.4%. Vs 2023, growth of +18% (2.2 M€ -> 2.6 M€). After deducting consumption (308 k€), gross margin stands at 2.3 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 349 k€, representing 13.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 131 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 84%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.4% 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 102.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 117 days of revenue, i.e. 855 k€ to permanently finance.

Based on 169 transactions of similar company sales in 2024, the value of SAS IMAGERIE EN COUPES AVIGNON-VAUCLUSE is estimated at 1 793 006 € (range 555 717€ - 3 256 355€). With an EBITDA of 349 352€, 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.