SNC DU CENTRE COMMERCIAL DE THIAIS : revenue, balance sheet and financial ratios

In 2024, SNC DU CENTRE COMMERCIAL DE THIAIS achieves revenue of 6.8 M€. Activity remains stable over the period (CAGR: -1.5%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 6.8 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 3.5 M€, representing 51.0% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -13%, reducing margin by 5.8 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 1.3 M€, i.e. 18.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 93%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.4% 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 476.90. 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: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The gap of 92 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 208 days of revenue, i.e. 4.0 M€ to permanently finance. Notable WCR improvement over the period (-71%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SNC DU CENTRE COMMERCIAL DE THIAIS is estimated at 13 180 476 € (range 3 746 309€ - 23 709 291€). With an EBITDA of 3 492 441€, 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.