SOCIETE FINANCIERE MEDITERRANEENE SOFIM : revenue, balance sheet and financial ratios

In 2024, SOCIETE FINANCIERE MEDITERRANEENE SOFIM achieves revenue of 3.0 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2023: +8%. After deducting consumption (5 k€), gross margin stands at 3.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 328 k€, representing 10.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 328 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 79%. 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 27.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 963.99. 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 384.4x. 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: 116 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 193 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Overall, WCR represents 266 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2015-2024, WCR increased by +194%, requiring additional financing.

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE FINANCIERE MEDITERRANEENE SOFIM is estimated at 1 425 297 € (range 528 653€ - 2 494 966€). With an EBITDA of 328 379€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.