SOCIETE IMMOBILIERE DE CAUMONT : revenue, balance sheet and financial ratios

In 2024, SOCIETE IMMOBILIERE DE CAUMONT achieves revenue of 134 k€. Activity remains stable over the period (CAGR: -2.5%). Vs 2023: +2%. After deducting consumption (6 k€), gross margin stands at 128 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 82 k€, representing 61.0% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -15%, reducing margin by 12.4 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 27 k€, i.e. 20.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 70%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 51.7% 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 28.18. 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 13.0x. 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 406 days. Excellent situation: suppliers finance 396 days of the operating cycle (retail model). Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). WCR is negative (-73 days): operations structurally generate cash. Notable WCR improvement over the period (-167%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE IMMOBILIERE DE CAUMONT is estimated at 297 692 € (range 83 919€ - 535 008€). With an EBITDA of 81 726€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.