SOCIETE FINANCIERE RANDON SO FI RAN : revenue, balance sheet and financial ratios

In 2024, SOCIETE FINANCIERE RANDON SO FI RAN achieves revenue of 167 k€. Revenue is declining over the period 2015-2024 (CAGR: -24.8%). Significant drop of -62% vs 2023. After deducting consumption (90 k€), gross margin stands at 77 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -253 k€, representing -151.2% of revenue. Warning negative scissor effect: despite revenue change (-62%), EBITDA varies by +35%, reducing margin by 64.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 k€, i.e. 70.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 85%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 112.7% 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 2705.00. 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 241 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 4471 days of revenue, i.e. 2.1 M€ to permanently finance.

Based on 131 transactions of similar company sales (all years), the value of SOCIETE FINANCIERE RANDON SO FI RAN is estimated at 190 767 € (range 64 227€ - 524 001€). The price/revenue ratio is 0.36x (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.