SOCIETE INGENIERIE MARKETING COMMERCIALISATION D'OFFRE DE SERVICES : revenue, balance sheet and financial ratios

In 2024, SOCIETE INGENIERIE MARKETING COMMERCIALISATION D'OFFRE DE SERVICES achieves revenue of 292 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.4%). Significant drop of -38% vs 2023. After deducting consumption (6 k€), gross margin stands at 287 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 5.4% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -82%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 381 k€, i.e. 130.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 137.7% 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 2170.52. 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: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 59 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 108 days of revenue, i.e. 88 k€ to permanently finance. Notable WCR improvement over the period (-67%), freeing up cash.

Based on 134 transactions of similar company sales (all years), the value of SOCIETE INGENIERIE MARKETING COMMERCIALISATION D'OFFRE DE SERVICES is estimated at 272 141 € (range 100 108€ - 1 315 123€). With an EBITDA of 15 885€, the sector multiple of 2.2x is applied. 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.