ST QUENTIN HOLDING : revenue, balance sheet and financial ratios

In 2025, ST QUENTIN HOLDING achieves revenue of 1.4 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Significant drop of -29% vs 2024. After deducting consumption (0 €), gross margin stands at 1.4 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 78.8% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -37%, reducing margin by 10.1 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 6.1 M€, i.e. 432.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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 8.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 75.2% 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 3661.44. 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 17.1x. 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: 226 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 213 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 928 days of revenue, i.e. 3.6 M€ to permanently finance. Notable WCR improvement over the period (-62%), freeing up cash.

Based on 103 transactions of similar company sales (all years), the value of ST QUENTIN HOLDING is estimated at 5 593 064 € (range 2 181 362€ - 13 552 377€). With an EBITDA of 1 105 271€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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.