SOCIETE D'EXPLOITATION DES ATELIERS DEBITUS : revenue, balance sheet and financial ratios

In 2025, SOCIETE D'EXPLOITATION DES ATELIERS DEBITUS achieves revenue of 457 k€. Revenue is growing positively over 10 years (CAGR: +2.7%). Vs 2024: +1%. After deducting consumption (49 k€), gross margin stands at 408 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 168 k€, representing 36.8% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 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 128 k€, i.e. 28.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 80%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.9% 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 451.14. 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 45 days of revenue, i.e. 57 k€ to permanently finance. Over 2016-2025, WCR increased by +195%, requiring additional financing.

Based on 228 transactions of similar company sales (all years), the value of SOCIETE D'EXPLOITATION DES ATELIERS DEBITUS is estimated at 193 563 € (range 64 905€ - 497 883€). With an EBITDA of 168 224€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.