ST ET ENTREPOTS TRPTS LOGIST : revenue, balance sheet and financial ratios

In 2025, ST ET ENTREPOTS TRPTS LOGIST achieves revenue of 320 k€. Revenue is growing positively over 9 years (CAGR: +1.9%). Vs 2024: +7%. After deducting consumption (0 €), gross margin stands at 320 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 149 k€, representing 46.8% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -24%, reducing margin by 18.7 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 115 k€, i.e. 36.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 81%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.3% 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 1042.15. 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 12.2x. 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Overall, WCR represents 42 days of revenue, i.e. 37 k€ to permanently finance. Over 2017-2025, WCR increased by +499%, requiring additional financing.

Based on 131 transactions of similar company sales (all years), the value of ST ET ENTREPOTS TRPTS LOGIST is estimated at 472 929 € (range 148 732€ - 912 777€). With an EBITDA of 149 468€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.