SOCIETE DIEPPOISE DES CAMIONS : revenue, balance sheet and financial ratios

In 2024, SOCIETE DIEPPOISE DES CAMIONS achieves revenue of 7.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Significant drop of -20% vs 2023. After deducting consumption (5.0 M€), gross margin stands at 2.1 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 292 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 195 k€, i.e. 2.7% 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 68%. 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 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 298.17. 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 2.0x. 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 108 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2024, WCR increased by +114%, requiring additional financing.

Based on 147 transactions of similar company sales in 2024, the value of SOCIETE DIEPPOISE DES CAMIONS is estimated at 1 723 953 € (range 860 752€ - 3 101 832€). With an EBITDA of 292 197€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.