SOCIETE DE MAINTENANCE D'AERONEFS A VOILURES TOURNANTES EN ABREGE S.M.V.T. : revenue, balance sheet and financial ratios

In 2024, SOCIETE DE MAINTENANCE D'AERONEFS A VOILURES TOURNANTES EN ABREGE S.M.V.T. achieves revenue of 35 k€. Revenue is growing positively over 6 years (CAGR: +1.6%). Vs 2024, growth of +34% (26 k€ -> 35 k€). After deducting consumption (0 €), gross margin stands at 35 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 30 k€, representing 87.2% of revenue. Warning negative scissor effect: despite revenue change (+34%), EBITDA varies by +7%, reducing margin by 21.9 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 34 k€, i.e. 98.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 98.9% 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 5153.74. 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 915 days. Excellent situation: suppliers finance 906 days of the operating cycle (retail model). WCR is negative (-2457 days): operations structurally generate cash. Notable WCR improvement over the period (-6537%), freeing up cash.

Based on 197 transactions of similar company sales (all years), the value of SOCIETE DE MAINTENANCE D'AERONEFS A VOILURES TOURNANTES EN ABREGE S.M.V.T. is estimated at 53 407 € (range 18 977€ - 133 147€). With an EBITDA of 30 260€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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.