SOLUTIONS ET DESIGN POUR L'INDUSTRIE DU METAL-SODIM : revenue, balance sheet and financial ratios

In 2024, SOLUTIONS ET DESIGN POUR L'INDUSTRIE DU METAL-SODIM achieves revenue of 797 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +34.2%. Significant drop of -38% vs 2023. After deducting consumption (238 k€), gross margin stands at 560 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 6.2% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -65%, reducing margin by 4.7 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 44 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 45%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 195.25. 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 3.1x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 116 days of revenue, i.e. 257 k€ to permanently finance. Notable WCR improvement over the period (-40%), freeing up cash.

Based on 98 transactions of similar company sales (all years), the value of SOLUTIONS ET DESIGN POUR L'INDUSTRIE DU METAL-SODIM is estimated at 91 820 € (range 40 983€ - 189 648€). With an EBITDA of 49 814€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.