UNE ESCALE EN BERRY : revenue, balance sheet and financial ratios

In 2024, UNE ESCALE EN BERRY achieves revenue of 114 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +60.2%. Vs 2023, growth of +13% (102 k€ -> 114 k€). After deducting consumption (23 k€), gross margin stands at 91 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 11.4% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -28%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.9% 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 269.24. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. WCR is negative (-151 days): operations structurally generate cash. Notable WCR improvement over the period (-78%), freeing up cash.

Based on 261 transactions of similar company sales (all years), the value of UNE ESCALE EN BERRY is estimated at 63 868 € (range 38 916€ - 121 554€). With an EBITDA of 13 003€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (in line with sector norms). 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.