SOC DES CALCAIRES DE COTE D'OR : revenue, balance sheet and financial ratios

In 2024, SOC DES CALCAIRES DE COTE D'OR achieves revenue of 6.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Slight decline of -4% vs 2023. After deducting consumption (336 k€), gross margin stands at 5.9 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 24.6% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -32%, reducing margin by 10.3 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 1.0 M€, i.e. 16.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 22.9% 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 122.22. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 36 days of revenue, i.e. 622 k€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.

Based on 95 transactions of similar company sales (all years), the value of SOC DES CALCAIRES DE COTE D'OR is estimated at 1 654 371 € (range 498 561€ - 8 845 597€). With an EBITDA of 1 543 452€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.17x (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.