SOCIETE FINANCIERE LES GENTIANETTES : revenue, balance sheet and financial ratios

In 2025, SOCIETE FINANCIERE LES GENTIANETTES achieves revenue of 223 k€. Revenue is growing positively over 9 years (CAGR: +1.1%). Slight decline of -9% vs 2024. After deducting consumption (0 €), gross margin stands at 223 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 114 k€, representing 51.1% of revenue. Positive scissor effect: EBITDA margin improves by +33.0 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 107 k€, i.e. 48.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 66.8% 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 1738.41. 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 19.7x. 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 345 days of revenue, i.e. 213 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

Based on 170 transactions of similar company sales (all years), the value of SOCIETE FINANCIERE LES GENTIANETTES is estimated at 656 603 € (range 403 881€ - 1 083 129€). With an EBITDA of 113 763€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.71x (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.