SOCIETE DE CONSEIL EN INFORMATIQUE EN GESTION D'ENTREPRISE ET DE PATRIMOINE : revenue, balance sheet and financial ratios

In 2024, SOCIETE DE CONSEIL EN INFORMATIQUE EN GESTION D'ENTREPRISE ET DE PATRIMOINE achieves revenue of 69 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.3%). Significant drop of -38% vs 2022. After deducting consumption (0 €), gross margin stands at 69 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 28 k€, representing 40.8% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -44%, reducing margin by 3.8 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 28 k€, i.e. 40.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 40.7% 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 681.84. 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 0.0x. 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 41 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 (-96 days): operations structurally generate cash. Notable WCR improvement over the period (-239%), freeing up cash.

Based on 98 transactions of similar company sales (all years), the value of SOCIETE DE CONSEIL EN INFORMATIQUE EN GESTION D'ENTREPRISE ET DE PATRIMOINE is estimated at 83 123 € (range 20 018€ - 137 818€). With an EBITDA of 28 103€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.