SOCIETE DE CONSTRUCTION D ACHERES : revenue, balance sheet and financial ratios

In 2024, SOCIETE DE CONSTRUCTION D ACHERES achieves revenue of 267 k€. Revenue is growing positively over 9 years (CAGR: +1.6%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 267 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 195 k€, representing 73.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 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 220 k€, i.e. 82.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 183%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 47.5% 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 269.98. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2960 days. Excellent situation: suppliers finance 2908 days of the operating cycle (retail model). Overall, WCR represents 65 days of revenue, i.e. 48 k€ to permanently finance. Notable WCR improvement over the period (-78%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE DE CONSTRUCTION D ACHERES is estimated at 911 203 € (range 259 576€ - 1 640 380€). With an EBITDA of 195 266€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.