SOCIETE DE PORTEFEUILLE DE LA FAMILLE CHABRIER : revenue, balance sheet and financial ratios

In 2024, SOCIETE DE PORTEFEUILLE DE LA FAMILLE CHABRIER achieves revenue of 736 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.2%. Vs 2023, growth of +23% (597 k€ -> 736 k€). After deducting consumption (0 €), gross margin stands at 736 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 552 k€, representing 75.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 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 2.8 M€, i.e. 373.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 85%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 379.2% 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 5803.72. 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 28.3x. 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 171 days. Excellent situation: suppliers finance 153 days of the operating cycle (retail model). Overall, WCR represents 5575 days of revenue, i.e. 11.4 M€ to permanently finance. Over 2018-2024, WCR increased by +122%, requiring additional financing.

Based on 62 transactions of similar company sales in 2024, the value of SOCIETE DE PORTEFEUILLE DE LA FAMILLE CHABRIER is estimated at 5 457 390 € (range 1 601 067€ - 11 223 340€). With an EBITDA of 552 150€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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.