ST CLAUDE INNOVATION TECHNIQUE : revenue, balance sheet and financial ratios

In 2025, ST CLAUDE INNOVATION TECHNIQUE achieves revenue of 7.1 M€. Revenue is growing positively over 9 years (CAGR: +2.2%). Vs 2024: +7%. After deducting consumption (2.8 M€), gross margin stands at 4.3 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 120 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -79%, reducing margin by 6.7 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 79 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 433.39. 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 15.5x. 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 157 days of revenue, i.e. 3.1 M€ to permanently finance. Over 2017-2025, WCR increased by +23%, requiring additional financing.

Based on 228 transactions of similar company sales (all years), the value of ST CLAUDE INNOVATION TECHNIQUE is estimated at 395 061 € (range 225 382€ - 1 121 911€). With an EBITDA of 120 155€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.