STE POUR LA DISTRIBUTION LA LOCATION ET LE TRANSPORT : revenue, balance sheet and financial ratios

In 2024, STE POUR LA DISTRIBUTION LA LOCATION ET LE TRANSPORT achieves revenue of 669 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.2%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 669 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 335 k€, representing 50.1% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -11%, reducing margin by 6.1 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 494 k€, i.e. 73.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 92%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 99.4% 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 7680.86. 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 23.7x. 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 333 days of revenue, i.e. 619 k€ to permanently finance. Notable WCR improvement over the period (-63%), freeing up cash.

Based on 71 transactions of similar company sales in 2024, the value of STE POUR LA DISTRIBUTION LA LOCATION ET LE TRANSPORT is estimated at 533 300 € (range 174 181€ - 1 606 713€). With an EBITDA of 335 479€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.23x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.