SOCIETE POUR L'INDUSTRIE LE COMMERCE L'ARTISANAT ET L'AGRICULTURE : revenue, balance sheet and financial ratios

In 2024, SOCIETE POUR L'INDUSTRIE LE COMMERCE L'ARTISANAT ET L'AGRICULTURE achieves revenue of 670 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Significant drop of -19% vs 2023. After deducting consumption (0 €), gross margin stands at 670 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 221 k€, representing 32.9% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -49%, reducing margin by 19.2 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 184 k€, i.e. 27.5% 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 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 23.8% 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 2324.11. 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 17.8x. 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Overall, WCR represents 101 days of revenue, i.e. 187 k€ to permanently finance. Over 2016-2024, WCR increased by +210%, requiring additional financing.

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE POUR L'INDUSTRIE LE COMMERCE L'ARTISANAT ET L'AGRICULTURE is estimated at 1 030 540 € (range 300 843€ - 1 859 721€). With an EBITDA of 220 612€, 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.