SOCIETE FINANCIERE ANOTIN : revenue, balance sheet and financial ratios

In 2025, SOCIETE FINANCIERE ANOTIN achieves revenue of 74 k€. Activity remains stable over the period (CAGR: -3.1%). Significant drop of -46% vs 2024. After deducting consumption (0 €), gross margin stands at 74 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 39 k€, representing 52.9% of revenue. Warning negative scissor effect: despite revenue change (-46%), EBITDA varies by -59%, reducing margin by 15.6 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 49 k€, i.e. 66.1% 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 97%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 62.6% 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 3613.88. 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: 123 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The gap of 47 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 98 days of revenue, i.e. 20 k€ to permanently finance. Over 2017-2025, WCR increased by +127%, requiring additional financing.

Based on 117 transactions of similar company sales in 2025, the value of SOCIETE FINANCIERE ANOTIN is estimated at 118 531 € (range 56 366€ - 307 749€). With an EBITDA of 39 262€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.