SOCIETE DE CONSEIL ET D'AIDE AU DEVELOPPEMENT : revenue, balance sheet and financial ratios

In 2024, SOCIETE DE CONSEIL ET D'AIDE AU DEVELOPPEMENT achieves revenue of 134 k€. Revenue is growing positively over 9 years (CAGR: +1.2%). Slight decline of -3% vs 2023. After deducting consumption (26 k€), gross margin stands at 109 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 63.6% of revenue. Positive scissor effect: EBITDA margin improves by +25.4 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 100 k€, i.e. 74.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 91%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 76.6% 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 1090.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 275 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. The gap of 169 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 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 646 days of revenue, i.e. 241 k€ to permanently finance. Over 2016-2024, WCR increased by +540%, requiring additional financing.

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE DE CONSEIL ET D'AIDE AU DEVELOPPEMENT is estimated at 259 800 € (range 68 376€ - 533 780€). With an EBITDA of 85 581€, 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.