SOC APPLICAT PRECONTRAINTE CABLES BOSSES : revenue, balance sheet and financial ratios

In 2024, SOC APPLICAT PRECONTRAINTE CABLES BOSSES achieves revenue of 224 k€. Revenue is declining over the period 2016-2024 (CAGR: -21.6%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 224 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 97 k€, representing 43.3% of revenue. Positive scissor effect: EBITDA margin improves by +13.2 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 771 k€, i.e. 343.4% 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 96%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 516.5% 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 10775.59. 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 445.3x. 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 184 days. Excellent situation: suppliers finance 167 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6941 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2016-2024, WCR increased by +66%, requiring additional financing.

Based on 76 transactions of similar company sales (all years), the value of SOC APPLICAT PRECONTRAINTE CABLES BOSSES is estimated at 123 845 € (range 45 078€ - 495 476€). With an EBITDA of 97 206€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.