SOCIETE ANIMATRICE DE LA FRANCHISE : revenue, balance sheet and financial ratios

In 2024, SOCIETE ANIMATRICE DE LA FRANCHISE achieves revenue of 12.6 M€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -7% vs 2023. After deducting consumption (210 k€), gross margin stands at 12.4 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 19.1% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -41%, reducing margin by 11.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -370 k€ (-2.9% of revenue), which will impact equity.

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 94%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 666.93. 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 0.1x. 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: 151 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 122 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 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 313 days of revenue, i.e. 10.9 M€ to permanently finance.

Based on 698 transactions of similar company sales in 2024, the value of SOCIETE ANIMATRICE DE LA FRANCHISE is estimated at 10 800 421 € (range 5 558 103€ - 19 908 405€). With an EBITDA of 2 403 987€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.