SOC FERMIERE DOMAINE DE PAILLEROLS : revenue, balance sheet and financial ratios

In 2024, SOC FERMIERE DOMAINE DE PAILLEROLS achieves revenue of 991 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Vs 2023: +9%. After deducting consumption (96 k€), gross margin stands at 896 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 433 k€, representing 43.7% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -3%, reducing margin by 5.6 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 225 k€, i.e. 22.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.1% 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 640.11. 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 2.4x. 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: 219 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. The gap of 146 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 234 days of revenue, i.e. 643 k€ to permanently finance. Over 2016-2024, WCR increased by +283%, requiring additional financing.

Based on 138 transactions of similar company sales (all years), the value of SOC FERMIERE DOMAINE DE PAILLEROLS is estimated at 957 695 € (range 330 057€ - 1 651 791€). With an EBITDA of 433 285€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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.