SOMATRANS REUNION : revenue, balance sheet and financial ratios

In 2025, SOMATRANS REUNION achieves revenue of 10.4 M€. Over the period 2014-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +21.5%. Vs 2024, growth of +38% (7.5 M€ -> 10.4 M€). After deducting consumption (0 €), gross margin stands at 10.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (+38%), EBITDA varies by -12%, reducing margin by 6.1 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 1.1 M€, i.e. 10.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 49%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% 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 174.11. 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 4.1x. 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: 213 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 187 days. The company must finance 26 days of gap between collections and payments. Overall, WCR represents 325 days of revenue, i.e. 9.4 M€ to permanently finance. Over 2014-2025, WCR increased by +552%, requiring additional financing.

Based on 167 transactions of similar company sales (all years), the value of SOMATRANS REUNION is estimated at 968 309 € (range 534 248€ - 1 765 348€). With an EBITDA of 1 115 962€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.11x (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.