SOCIETE NOUVELLE CHAVANON MOUNARD : revenue, balance sheet and financial ratios

In 2025, SOCIETE NOUVELLE CHAVANON MOUNARD achieves revenue of 2.9 M€. Over the period 2024-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +27.6%. Vs 2024, growth of +28% (2.3 M€ -> 2.9 M€). After deducting consumption (501 k€), gross margin stands at 2.4 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 644 k€, representing 22.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.7 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 398 k€, i.e. 13.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 72%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.7% 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 388.79. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 645 k€ to permanently finance.

Based on 120 transactions of similar company sales (all years), the value of SOCIETE NOUVELLE CHAVANON MOUNARD is estimated at 916 379 € (range 287 357€ - 2 376 049€). With an EBITDA of 643 646€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.