SOC INFORMATIQUE GESTION GALERIE DUTHOO : revenue, balance sheet and financial ratios

In 2024, SOC INFORMATIQUE GESTION GALERIE DUTHOO achieves revenue of 6.3 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 6.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 25.3% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -19%, reducing margin by 6.0 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 916 k€, i.e. 14.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 27.5% 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 969.84. 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 40.4x. 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). WCR is negative (-26 days): operations structurally generate cash. Notable WCR improvement over the period (-136%), freeing up cash.

Based on 54 transactions of similar company sales in 2024, the value of SOC INFORMATIQUE GESTION GALERIE DUTHOO is estimated at 5 243 098 € (range 1 517 812€ - 9 346 197€). With an EBITDA of 1 596 628€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.