SNC RESIDEAL GRANDE MOTTE : revenue, balance sheet and financial ratios

In 2024, SNC RESIDEAL GRANDE MOTTE achieves revenue of 2.1 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Slight decline of -4% vs 2023. After deducting consumption (36 k€), gross margin stands at 2.1 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 3.4% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -48%, reducing margin by 2.8 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 92 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2958%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 45.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 2505.20. 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 27.6x. 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Overall, WCR represents 354 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2024, WCR increased by +2395%, requiring additional financing.

Based on 261 transactions of similar company sales (all years), the value of SNC RESIDEAL GRANDE MOTTE is estimated at 789 151 € (range 481 368€ - 1 484 973€). With an EBITDA of 73 322€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.