SCI CAMPUS REGIONAL APPRENTISSAGE : revenue, balance sheet and financial ratios

In 2024, SCI CAMPUS REGIONAL APPRENTISSAGE achieves revenue of 1.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +46.9%. Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 1.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 643 k€, representing 37.8% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -18%, reducing margin by 9.8 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 185 k€, i.e. 10.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 30%. 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 74%. 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 17.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 57.1% 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 381.69. 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 25.1x. 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: 144 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 359 days. Excellent situation: suppliers finance 215 days of the operating cycle (retail model). WCR is negative (-268 days): operations structurally generate cash. Notable WCR improvement over the period (-33607%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SCI CAMPUS REGIONAL APPRENTISSAGE is estimated at 2 464 167 € (range 709 676€ - 4 438 537€). With an EBITDA of 643 029€, 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.