SOCIETE CALADOISE D'INVESTISSEMENTS : revenue, balance sheet and financial ratios

In 2024, SOCIETE CALADOISE D'INVESTISSEMENTS achieves revenue of 1.5 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.4%). Significant drop of -19% vs 2023. After deducting consumption (0 €), gross margin stands at 1.5 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 339 k€, representing 22.9% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -60%, reducing margin by 23.2 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 7.1 M€, i.e. 481.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

The liquidity ratio (= Current assets / Current liabilities) stands at 3896.20. 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 33.3x. 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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 62 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-427 days): operations structurally generate cash. Notable WCR improvement over the period (-5386%), freeing up cash.

Based on 173 transactions of similar company sales (all years), the value of SOCIETE CALADOISE D'INVESTISSEMENTS is estimated at 5 773 536 € (range 1 991 807€ - 15 091 702€). With an EBITDA of 338 793€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.