SNC DU 52 RUE D'ANJOU : revenue, balance sheet and financial ratios

In 2024, SNC DU 52 RUE D'ANJOU achieves revenue of 7.1 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 7.1 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 4.7 M€, representing 67.0% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -10%, reducing margin by 6.7 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 5.6 M€, i.e. 79.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 396%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 98.2% 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 678.34. 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 71.9x. 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). WCR is negative (-90 days): operations structurally generate cash. Notable WCR improvement over the period (-276%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SNC DU 52 RUE D'ANJOU is estimated at 22 571 462 € (range 6 449 478€ - 40 648 192€). With an EBITDA of 4 729 051€, 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.