SOLUTIONS TECHNIQUES POUR L'INDUSTRIE - S.T.I. : revenue, balance sheet and financial ratios

In 2024, SOLUTIONS TECHNIQUES POUR L'INDUSTRIE - S.T.I. achieves revenue of 360 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 360 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 33 k€, representing 9.1% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -52%, reducing margin by 9.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 511.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 516.3% 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 104.36. 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 200.5x. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). WCR is negative (-494 days): operations structurally generate cash. Notable WCR improvement over the period (-44414%), freeing up cash.

Based on 103 transactions of similar company sales in 2024, the value of SOLUTIONS TECHNIQUES POUR L'INDUSTRIE - S.T.I. is estimated at 3 626 274 € (range 1 236 505€ - 9 651 712€). With an EBITDA of 32 639€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.