SOCIETE COMMERCIALE INDUSTRIELLE LA FAYETTE : revenue, balance sheet and financial ratios

In 2024, SOCIETE COMMERCIALE INDUSTRIELLE LA FAYETTE achieves revenue of 618 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2023, growth of +15% (536 k€ -> 618 k€). After deducting consumption (5 €), gross margin stands at 618 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 158 k€, representing 25.6% of revenue. Positive scissor effect: EBITDA margin improves by +27.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 557 k€, i.e. 90.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 81%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 88.8% 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 108.27. 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 127.9x. 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 55 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 (-759 days): operations structurally generate cash. Notable WCR improvement over the period (-3239%), freeing up cash.

Based on 277 transactions of similar company sales (all years), the value of SOCIETE COMMERCIALE INDUSTRIELLE LA FAYETTE is estimated at 406 367 € (range 117 848€ - 1 197 212€). With an EBITDA of 158 017€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.