SCHNEIDER ET BOISSON REUNIS : revenue, balance sheet and financial ratios

In 2024, SCHNEIDER ET BOISSON REUNIS achieves revenue of 5.8 M€. Activity remains stable over the period (CAGR: -4.2%). Significant drop of -32% vs 2023. After deducting consumption (3.8 M€), gross margin stands at 2.0 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 0.2% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -97%, reducing margin by 3.8 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 6 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

The liquidity ratio (= Current assets / Current liabilities) stands at 185.24. 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 83.2x. 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 121 days of revenue, i.e. 2.0 M€ to permanently finance.

Based on 124 transactions of similar company sales (all years), the value of SCHNEIDER ET BOISSON REUNIS is estimated at 377 307 € (range 204 198€ - 1 145 670€). With an EBITDA of 10 223€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.