TONNELLERIE DAMY PERE ET FILS : revenue, balance sheet and financial ratios

In 2024, TONNELLERIE DAMY PERE ET FILS achieves revenue of 13.7 M€. Revenue is growing positively over 9 years (CAGR: +3.9%). Slight decline of -9% vs 2023. After deducting consumption (7.9 M€), gross margin stands at 5.8 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 16.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 719 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 70%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.7% 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 826.86. 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 7.3x. 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 608 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 681 days of revenue, i.e. 26.0 M€ to permanently finance. Over 2016-2024, WCR increased by +30%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 1 344 088€ to 7 867 426€ is provided for information purposes only and requires in-depth analysis to be confirmed.