SOC AMENGT GESTION DEV ECON REG LUDOVICI : revenue, balance sheet and financial ratios

In 2023, SOC AMENGT GESTION DEV ECON REG LUDOVICI achieves revenue of 6.6 M€. Vs 2022, growth of +1100% (547 k€ -> 6.6 M€). After deducting consumption (4.3 M€), gross margin stands at 2.2 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 21.6% of revenue. Positive scissor effect: EBITDA margin improves by +43.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 17.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 69%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.5% 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 924.15. 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 3.2x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 285 days. Excellent situation: suppliers finance 280 days of the operating cycle (retail model). Inventory turnover is 204 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 124 days of revenue, i.e. 2.3 M€ to permanently finance. Notable WCR improvement over the period (-51%), freeing up cash.

Based on 215 transactions of similar company sales in 2023, the value of SOC AMENGT GESTION DEV ECON REG LUDOVICI is estimated at 5 957 226 € (range 1 860 359€ - 10 682 425€). With an EBITDA of 1 418 516€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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.