VACANCES COLLECTION PRESTIGE : revenue, balance sheet and financial ratios

In 2025, VACANCES COLLECTION PRESTIGE achieves revenue of 5.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +19.9%. Slight decline of -9% vs 2024. After deducting consumption (0 €), gross margin stands at 5.2 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 556 k€, representing 10.6% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -55%, reducing margin by 10.8 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 521 k€, i.e. 9.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 243%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 277.71. 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 6.3x. 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 10 days. WCR is negative (-50 days): operations structurally generate cash. Notable WCR improvement over the period (-478%), freeing up cash.

Based on 163 transactions of similar company sales (all years), the value of VACANCES COLLECTION PRESTIGE is estimated at 1 402 310 € (range 582 123€ - 2 874 851€). With an EBITDA of 556 063€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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.